nuovo incremento credito spese di sanificazione
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Credito d’imposta spese di sanificazione e acquisto dei dispositivi di protezione: nuovo incremento.

La Nuova percentuale per la fruizione del credito d’imposta per la sanificazione e l’acquisto dei dispositivi di protezione è stabilita nella misura del 47,1617%, – Provvedimento Agenzia delle Entrate n. 381183 del 16 dicembre 2020.

L’Agenzia delle Entrate con il provvedimento n. 381183 del 16 dicembre 2020 ha comunicato la nuova percentuale di fruizione del credito d’imposta per le spese di sanificazione e l’acquisto dei dispositivi di protezione di cui all’articolo 125 del decreto legge 19 maggio 2020, n. 34.

L’ammontare del credito di imposta fruibile è pari al credito d’imposta risultante dall’ultima comunicazione validamente presentata ai sensi del provvedimento del direttore dell’Agenzia delle entrate prot. n. 259854 del 10 luglio 2020, moltiplicato per la nuova percentuale, nella misura del 47,1617%.

Ciascun beneficiario può visualizzare il credito d’imposta fruibile, come sopra determinato, tramite il proprio cassetto fiscale accessibile dall’area riservata del sito internet dell’Agenzia delle entrate.

Il riconoscimento del credito non richiede la presentazione di ulteriore comunicazione.

Per maggiori informazioni si legga il Provvedimento Agenzia delle Entrate n. 381183 del 16 dicembre 2020.


CREDITO D’IMPOSTA SANIFICAZIONE


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