L’art. 64 del decreto legge n. 18/2020 ha previsto, per il periodo d’imposta 2020, un’agevolazione fiscale per incentivare la sanificazione degli ambienti e degli strumenti di lavoro, quale
misura di contenimento dell’emergenza epidemiologica da Covid-19.
Il successivo decreto legge n. 23/2020 (art. 30) ha esteso l’agevolazione per l’acquisto di dispositivi di protezione individuale e sicurezza, idonei a proteggere i lavoratori dall’esposizione
accidentale ad agenti biologici e a garantire la distanza di sicurezza interpersonale.
Chi esercita attività d’impresa, arte o professione potrà usufruire di un credito d’imposta pari al 50% delle spese sostenute al fine di evitare il contagio da “Coronavirus”. Il credito spetta fino a un
massimo di 20.000 euro e nel limite complessivo di 50 milioni di euro per l’anno 2020.
Con apposito decreto del Ministro dello sviluppo economico, di concerto con il Ministro dell’economia e delle finanze, saranno stabiliti i criteri e le modalità di applicazione e di fruizione del
credito.
If you want to use the photo it would also be good to check with the artist beforehand in case it is subject to copyright. Best wishes. Aaren Reggis Sela
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