Sanitization credit in Italy: applications from October 4, 2021


The Provision of the Director of the Italian Tax Agency no. 191910/2021, published on 15.7.2021, defined the criteria and methods for applying the tax credit for the sanitization and purchase of protective devices, introduced by the decree "Sostegni - bis", Legislative Decree 73 of 25 May 2021, art. 32.


Applications for obtaining tax credit can be sent online to the Italian Tax Agency from October 4 to November 4, 2021 by the following beneficiaries:

  1. Subjects carrying out business activities;

  2. Subjects exercising arts and profession;

  3. Non-commercial entities, including third sector entities and civilly recognized religious entities;

  4. Non-hotel accommodation facilities of a non-entrepreneurial nature.

The expenses eligible for the tax credit are those incurred in the months of June, July and August 2021 for:

a) the sanitization of the environments and tools used

b) the supply of Covid-19 swabs

c) the purchase of personal protective equipment (masks, gloves, visors and protective goggles, protective suits and footwear)

d) the purchase of cleaning and disinfectant products

e) the purchase of safety devices (thermometers, thermoscanners, decontaminating and sanitizing mats and trays, including any installation costs)

f) the purchase of devices for interpersonal safety distance (barriers and protective panels, including any installation costs)

The tax credit is applied to 30% of eligible expenses, with a maximum of 60,000 euros for each beneficiary.

On November 12, 2021, a further Provision of the Director of the Italian Tax Agency will define the final amount of credit due based on the number of submitted applications and the available resources. For 2021, an overall spending ceiling of 200 million euros has been approved.

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