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COVID-19 – BONUS SANIFICAZIONE E DPI, BONUS ADEGUAMENTO DEGLI AMBIENTI DI LAVORO: DOMANDE AL VIA

 

Sono disponibili online modelli e istruzioni per usufruire dei crediti d’imposta previsti dal Dl Rilancio per le spese di sanificazione e di acquisto di dispositivi di protezione individuale (DPI), nonché per l’adeguamento Covid degli ambienti di lavoro.

Pubblicate anche le istruzioni, i primi chiarimenti interpretativi e gli indirizzi operativi sui due bonus.

 

Domanda

Il modello contiene l’indicazione:

– delle spese già sostenute fino al mese precedente la presentazione della richiesta

– delle spese da sostenere fino al 31 dicembre 2020, per cui si “prenota” il credito di imposta spettante.

 

Termini

La comunicazione dovrà essere inviata esclusivamente tramite apposito servizio web presente nell’area riservata del sito dell’Agenzia delle Entrate o per mezzo dei consueti canali telematici del Fisco:

  • entro il 7 settembre 2020 per le spese di sanificazione ed acquisto dispositivi
  • entro il 30 novembre 2021 per le spese di adeguamento ambienti di lavoro.

I beneficiari possono comunicare all’Agenzia di optare, in alternativa, per la cessione anche parziale dei crediti d’imposta stessi ad altri soggetti, inclusi istituti di credito e intermediari finanziari.

 

Importi spettanti

Il credito di imposta per sanificazione ed acquisto DPI sarà quantificato da apposito provvedimento, successivo al termine delle domande, in base al quale saranno ripartite le risorse disponibili in base ai soggetti richiedenti, con un massimo di 60 mila euro per soggetto.

Il credito per adeguamento degli ambienti di lavoro, spettante ai soli beneficiari rientranti nello specifico elenco in allegato (tra cui in particolare strutture ricettive, bar, ristoranti, teatri e cinema, agenzie viaggi), è pari al 60% delle spese complessive, con un massimo di 80 mila euro per soggetto.

Gli uffici A.C.A. sono a disposizione in caso di necessità nell’espletamento delle pratiche.

 

Allegati:

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