Adjustment Bonus and Accepted and Excluded Expenses: New Revenue Clarifications

Adjustment bonus in the workplace, new clarifications about acceptable and excluded expenses in answering question number. 322 May 10, 2021: The Revenue Agency focuses on requirements for accessing tax exemption for COVID-19 measures. The support covers expenditures for interventions or investments required to comply with regulations or guidelines for reopening activities.

Adjustment bonus, Dall ‘Revenue Agency New clarifications arrive on Expenses allowed and excluded From Credit tax It was introduced by decree of restart.

New operational indicators are shown in Answer to question No. 322 Published by the Revenue Agency on May 10, 2021.

The subsidy is owed for the expenses required for Adaptation of work environments For the requirements you aim to Reducing the risk of infection from Covid-19. Compass to locate Interventions included at Sanitation bonus Represented by Regulatory provisions and guidelines To reopen activities.

as it seems fromRevenue Agency, Only expenditures aimed at compliance with Covid-19 containment measures can be included in the sanitation tax exemption, consistent with Standards of effectiveness, suitability and compatibility.

Adjustment Bonus and Accepted and Excluded Expenses: New Revenue Clarifications

The Reward for adapting environments Due to all costs related to Interventions performed on existing structures, For which it can be demonstrated, in terms of a cause-and-effect relationship, that perception is functional of Containing the Spread of Covid-19, According to the criteria of effectiveness, suitability and compatibility taking into account the activity carried out and the places where it is carried out.

This is the general standard that I highlightRevenue Agency With th Answer to question No. 322 as of May 10, 2021, It is useful to define what a Accepted and excluded expenses From 60 percent tax credit, Recognized for a maximum of € 80,000 in expenditures, to be used for compensation by June 2021.

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The Expenses The reward payable for adapting work environments is divided into Two groups:

  • Facilitated interventions, Necessary to comply with health requirements and measures to contain the spread of Covid-19 (for example, renovating changing rooms and canteens, building medical areas, entrances and common areas or purchasing safety furniture);
  • Eligible Investments, Associated with innovative activities such as temperature controls (thermal scanner).

Operational indicators for the use of subsidies until June 30, 2021, the new deadline set by the Budget Law, are contained in Circular No. 20 / e from the Revenue Agency. They fall inside Calculate the tax credit Expenses stipulated in regulations or guidelines for reopening production activities.

Revenue Agency – Response to Question N. 322 as of May 10, 2021
Article 120 of Decree-Law of May 19, 2020, n. 34 (revival decree). Tax credit for adapting work environments.

Adjustment reward in the workplace, expenditures for interventions associated with permissible standards or protocols

To determine what Eligible expenses To the bonus of adapting the workplace it is necessary to consider only The necessary interventions To comply with anti-COVID regulations, the same:

“It should be stipulated in regulatory provisions or stipulated in guidelines for the reopening of activities developed by central administrations, local and regional authorities, trade associations and professional associations.”

Indicators given in Protocols for safe re-opening Therefore, it is one of the criteria for determining the scope of application of tax exemption for amendment.

In the specific case proposed in the interpello, provided by a company running an exhibition center, the Revenue Agency acknowledges the possibility of benefiting from the construction work support New vents to facilitate air exchange And outflows out of the pavilion, as well as those intended to build an access ramp, to facilitate participants’ distancing and egress.

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On the other hand, the sanitation bonus is excluded Expenses to renew the room Previously used for other purposes, as it is works other than those indicated in the Guidelines for the Reopening of the Conference of Independent Regions and Districts and the Specific Protocol Concerning Trade Fairs and Fairs.

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