Credito d'imposta spese di sanificazione
Tempo di lettura: 2 minuti

Anche per l’anno 2021 ritorna il credito d’imposta spese di sanificazione.

La pandemia da Covid-19 ancora non è stata sconfitta, nelle sue nuove varianti continua ad essere presente. La vaccinazione e l’uso delle precauzioni (mascherine, lavare continuamente le mani, distanza tra le persone) sono le armi a nostra disposizione. Con il Decreto Sostegni Bis è stato previsto il credito d’imposta spese di sanificazione 2021.

Il decreto legge n.73 del 25 maggio 2021 (cosiddetto decreto Sostegni Bis) all’art. 32 ha previsto un credito d’imposta per le “ spese sostenute nei mesi di GIUGNO, LUGLIO ed AGOSTO 2021 per la sanificazione degli ambienti e degli strumenti utilizzati e per l’acquisto di dispositivi di protezione individuale e di altri dispositivi atti a garantire la salute dei lavoratori e degli utenti, comprese le spese per la somministrazione di tamponi per Covid-19“.

I soggetti beneficiari del credito di imposta

La misura mira a contenere la diffusione del Covid-19, nonchè offrire un sostegno ai soggetti esercenti attività di impresa, arti e professioni, agli enti non commerciali, agli enti civilisticamente riconosciuti nonchè alle strutture ricettive extra-alberghiere a carattere non imprenditoriale.

Il credito di imposta è simile a quello previsto lo scorso anno dal Decreto Ristori, di cui abbiamo trattato nel precedente articolo: “Credito d’imposta sanificazione“.

La misura del credito

Ai sensi dell’art. 32 del Decreto Sostegni bis, la misura del credito è pari al 30% delle spese sostenute nei mesi di giugno, luglio ed agosto 2021, importo da ridefinire tenendo conto delle domande presentate e delle somme complessivamente stanziate.

Con provvedimento n. 191910/2021 del 15 luglio 2021, l’Agenzia delle Entrate ha stabilito i criteri e le modalità di fruizione del credito di imposta spese di sanificazione 2021.

Termini per la presentazione della domanda

Dal 4 ottobre al 4 novembre 2021 potrà essere presentata la richiesta per il riconoscimento del nuovo credito di 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 verrà ricalcolata. La percentuale sarà resa nota con provvedimento del Direttore dell’Agenzia delle Entrate da emanarsi entro il 12 novembre 2021.

Le spese agevolabili del credito di imposta spese di sanificazione 2021

Andiamo ad analizzare nel dettaglio quelle che sono le spese agevolabili dal nuovo credito di imposta sanificazione.

Per quanto limitata sia la misura del credito, che sicuramente subirà un ulteriore taglio tenuto conto delle somme totali messe a disposizione, è comunque utile capire quali sono le spese agevolabili, perchè indipendentemente dal credito, gli operatori si troveranno a sostenerle in questi mesi.

Sono ammesse al credito di imposta spese di sanificazione 2021:

  1. le spese di sanificazione degli ambienti nei quali è esercitata l’attività lavorativa ed istituzionale, nonchè la sanificazione degli strumenti utilizzati nell’attività;
  2. la somministrazione di tamponi a coloro che prestano la propria opera nell’ambito dell’attività lavorative ed istituzionali;
  3. l’acquisto dei dispositivi di protezione individuali quali mascherine, guanti, visiere e occhiali protettivi, tute di protezione calzari, che siano conformi ai requisiti essenziali di sicurezza previsti dalla normativa europea;
  4. acquisto di prodotti detergenti e disinfettanti;
  5. spese relative all’acquisto di dispositivi di sicurezza quali termometri, termoscanner, tappeti e vaschette decontaminanti e igienizzanti;
  6. acquisto di dispositivi atti a garantire la distanza di sicurezza interpersonale, quali barriere e pannelli protettivi, ivi incluse le eventuali spese di installazione.


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