Credito d'imposta spese di sanificazione
Tempo di lettura: < 1 minuti

Pubblicate le nuove percentuali del credito d’imposta

Come era immaginabile le spese di sanificazione e l’acquisto dei dispositivi di protezione Covid-19 verranno agevolati (sottoforma di credito d’imposta) solo in minima parte.

Il decreto legge n.34 del 19 maggio 2020 (cosiddetto decreto rilancio) all’art. 125 ha previsto un credito d’imposta relativamente per le “spese sostenute nel 2020 per la sanificazione degli ambienti e degli strumenti utilizzati nonchè per l’acquisto di dispositivi di protezione individuale e di altri dispositivi atti a garantire la salute dei lavoratori e degli utenti“. Per maggiori informazioni si rimanda al precedente articolo “Credito d’imposta sanificazione” .

In via del tutto teorica il credito veniva fissato nella misura del 60% delle spese sostenute, da ridefinire tenendo conto delle domande presentate e delle somme complessivamente stanziate pari ad euro 200.000.000.

Con provvedimento n. 302831/2020 del 11 settembre 2020, l’Agenzia delle Entrate ridefinisce la percentuale di fruizione del credito d’imposta per la sanificazione e l’acquisto dei dispositivi di protezione.

Tenendo conto delle domande validamente presentate e dell’ammontare stanziato, la percentuale di fruizione del credito d’imposta viene ricalcolata. L’ammontare massimo del credito fruibile sarà pari al credito d’imposta risultante dalla comunicazione validamente presentata, moltiplicato per la percentuale del 15,6423 per cento.

Ciò significa che il massimo credito d’imposta fruibile sarà pari al 15,6423% del 60% delle spese sostenute per la sanificazione e l’acquisto dei dispositivi di protezione.


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