Thanks to the 'Decreto Rilancio' (DL 34/2020), the government has set up a 'tax credit for adapting work environments'. The government's proposals for safe business re-opening are multifaceted and vary from region to region.

For example on 26 May 2020 in the Lombardy region was presented the Call for proposals 'Safe-Working - I Reopen Safely which grants micro and small enterprises that have been subject to compulsory closure due to the COVID-19 emergency or that have introduced forms of smartworking for all employees (even though they are among the permitted activities) significant non-repayable contributions to secure their activities.

Eligible expenses for applicants are:
- machinery and equipment for sanitising and disinfecting company environments
- air purification devices
- structural interventions for social distancing within the premises
- temporary structures and furnishings aimed at social distancing inside and outside the business premises (breathers, partitions, dehors)
- sanitising tools and equipment for customers
- personal protective equipment (masks, gloves, goggles)
- health safety training costs, etc...

The contribution is non-repayable up to 60% for small enterprises and up to 70% for micro enterprises against a minimum investment of €2,000 (the maximum contribution is €25,000).

Let us now look at the articles within the relaunch decree that may be of interest to Italian companies.

For investments related to the safe reopening of phase two, the credit is equal to 60% of the expenses incurred in 2020 for a maximum of €80,000 (art.120); the number of beneficiaries is very wide and applied to the purchase of "equipment and devices for the isolation or distancing of workers including the related installation costs" (art.95 letter a) as well as "systems and instrumentation for the control of access to workplaces useful for detecting indicators of a possible state of contagion" (art.95 letter d).

Various instruments are therefore included in the decree law, such as the thermoscanner but also people counting systems, P2P social distancing systems. The decree specifies a subsidy for both products and services (system installation work) needed to adapt workplaces.

In summary, available to companies will be:

- a tax credit equal to 60% offset directly in F24 (equal to an immediate monthly utilisation of the credit)
- VAT exemption for supply or installation of these products.