Tempo di lettura: 2 minuti

L’Agenzia delle Entrate, con Circolare n. 20/E del 10 luglio 2020, fornisce le prime indicazioni in merito al tanto atteso credito d’imposta Covid per adeguamento degli ambienti di lavoro.

Si tratta del credito previsto dall’art. 120 del Decreto Cura Italia. Credito che si va a sommare alle numerose misure previste dal Decreto Cura Italia. Credito tanto atteso ma fruibile non da tutti.

In cosa consiste il credito d’imposta Covid per adeguamento degli ambienti di lavoro? Perchè è un credito fruibile non da tutti? chi sono i possibili beneficiari e quali sono le modalità per fruire del Credito d’imposta Covid per adeguamento degli ambienti di lavoro? Continua a leggere l’articolo se vuoi avere maggiori informazioni sul credito d’imposta Covid per adeguamento degli ambienti di lavoro.

L’art. 120 del Decreto Cura Italia prevede il riconoscimento di un credito d’imposta Covid per l’adeguamento degli ambienti di lavoro a favore di tutti i soggetti esercenti attività d’impresa, arte o professione in luoghi aperti al pubblico, alle associazioni, fondazioni e enti privati, compresi gli enti del Terzo Settore.

Chi può beneficiare del credito d’imposta Covid per adeguamento degli ambienti di lavoro?

Da una attenta lettura della norma, è del tutto evidente che non tutti potranno beneficiare del credito d’imposta in questione, ma solo coloro che svolgono attività in luoghi aperti al pubblico indicati nell’Allegato 1. Ciò significa che possono beneficiare del suddetto credito, indipendentemente dalla forma giuridica e dal regime fiscale adottato, i soggetti che svolgono una delle attività ammissibili, individuate nell’allegato 1 del Decreto Cura Italia, tra le quali bar, gelaterie, alberghi, attività delle agenzie di viaggio.

L’unica eccezione è prevista per le associazioni, fondazioni, enti privati ed Enti del Terzo Settore.

Le associazioni, fondazioni, enti privati e Enti del Terzo Settore potranno fruire del credito d’imposta Covid per adeguamento degli ambienti di lavoro a prescindere dalla attività esercitata (quindi anche se non svolgono le attività ammissibili individuate all’allegato 1 del Decreto Cura Italia).

Per quali spese è possibile fruire del credito d’imposta ?

Il credito spetta per le spese attinenti alle due finalità: interventi e investimenti. Rientrano tra le spese agevolabili gli interventi necessari al rispetto delle prescrizioni sanitarie, volte al contenimento della diffusione del Covid 19 (tra cui il rifacimento spogliatoi, mense; realizzazione di spazi medici, di ingresso e spazi comuni, e per l’acquisto di arredi di sicurezza). Inoltre, rientrano tra le spese ammissibili anche gli investimenti innovativi, tali cioè da permettere lo svolgimento in sicurezza della attività lavorativa (tra i quali programmi software, sistemi di videosorveglianza, svolgimento dell’attività lavorativa in smart working).

Come utilizzare il credito?

Il credito d’imposta ammonta al 60% delle spese ammissibili, sostenute nel 2020, fino all’importo massimo di euro 80.000,00; per cui il massimo credito d’imposta fruibile è pari ad euro 48.000,00. Il calcolo del credito spettante dovrà essere effettuato sulle spese agevolabili al netto dell’iva.


Il credito spettante ed i corrispondenti utilizzi andranno indicati nel quadro RU della dichiarazione dei redditi, specificando sia la quota compensata tramite modello F24 sia quella ceduta.


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