Tax bonus for the sanitization of workplaces

Alessandro Poli, Associate Partner of Andersen Tax & Legal in Italy, explains how to obtain the tax credit for the sanitization activities in an article published by IPSOA Quotidiano.

The Legislative Decree so-called “Cura Italia” introduced the possibility to ask for a tax credit (50%) for the sanitizing expenses of the working premises and equipment up to a maximum of 20,000 euros to support the reopening of companies during the Phase 2.

To access the bonus it is necessary to pay particular attention to the correct release of the certificate of the interventions from authorized subjects. The unsuitability of the certifier could exclude access to the tax credit and cause serious consequences for the responsibilities of the company in terms of safety in the workplace or towards third parties.

The bonus also takes into account the costs incurred for the purchase of personal protective equipment and other safety devices designed to guarantee the health of employees and professionals.