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CREDITO D’IMPOSTA PER SANIFICAZIONE E ACQUISTO DPI

  
Dal 4 ottobre al 4 novembre 2021 è possibile richiedere il credito d’imposta del 30% delle spese sostenute nei mesi di giugno, luglio e agosto 2021 per le sanificazioni e l’acquisto di dispositivi di protezione, comprese le spese per la somministrazione dei tamponi, è stata confermata in sede di conversione del Decreto Sostegni bis.

I soggetti interessati sono:

• esercenti attività d’impresa, arti e professioni,

• enti non commerciali compresi gli enti del terzo settore

• enti religiosi civilmente riconosciuti

• strutture ricettive extralberghiere a carattere non imprenditoriale munite di codice identificativo regionale (in mancanza del codice identificativo, potrà essere presentata autocertificazione per lo svolgimento di attività ricettiva di bed and breakfast).

Il credito d’imposta spetta fino ad un massimo di 60.000 euro per ciascun beneficiario, nel limite complessivo di 200 milioni di euro per l’anno 2021. Con un successivo provvedimento del direttore dell’Agenzia delle Entrate saranno stabiliti criteri e modalità per l’applicazione e la fruizione.

Tra le spese ammissibili al credito d’imposta rientrano quelle relative a:

– sanificazione degli ambienti e strumenti per l’esercizio dell’attività lavorativa;

– somministrazione dei tamponi a coloro che prestano la propria opera nell’ambito delle attività lavorative;

– acquisto di dispositivi di protezione individuale (mascherine, guanti, visiere, tute, etc.);

– acquisto di prodotti detergenti e disinfettanti;

– acquisto di dispositivi di sicurezza (termoscanner, tappeti e vaschette decontaminanti e igienizzanti etc.), incluse le eventuali spese di installazione;

– acquisto di dispositivi volti a garantire la distanza di sicurezza interpersonale quali barriere e pannelli protettivi.

Per ulteriori informazioni
Ufficio credito ACA
credito@acaweb.it
Elisa Montrucchio 0173.226549

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