Roma, 2 agosto 2021 – È stata emanata la legge del 23 luglio 2021 n. 106 di conversione, con modifiche, del c.d. decreto Sostegni bis (DL n. 73 del 25 maggio 2021), recante misure urgenti connesse all’emergenza da COVID-19 per le imprese, il lavoro, i giovani, la salute e i servizi territoriali.
Con specifico riferimento alla materia della salute e della sicurezza sul lavoro, in sede di conversione, sono stati annoverati tra i contributi a sostegno economico delle istituzioni pubbliche di assistenza e beneficenza anche quelli a compensazione dei costi sostenuti per la sanificazione dei locali, l’adozione di DPI per gli ospiti e gli operatori e i costi per l’adeguamento strutturale dei locali.
Sempre in tema di credito di imposta per le misure di sanificazione e acquisto di DPI, è stato confermato il riconoscimento, al fine di favorire l’adozione di misure dirette a contenere e contrastare la diffusione del COVID-19, di un credito d’imposta in misura pari al 30% delle spese sostenute nei mesi di giugno, luglio ed agosto 2021 per la sanificazione degli ambienti e degli strumenti utilizzati, e per l’acquisto di DPI e di altri dispositivi atti a garantire la salute dei lavoratori e degli utenti, comprese le spese per la somministrazione di tamponi per COVID-19.
Il credito d’imposta spetta ai soggetti esercenti attività d’impresa, arti e professioni, agli enti non commerciali, compresi gli enti del Terzo settore e gli enti religiosi civilmente riconosciuti, nonché alle strutture ricettive extra-alberghiere a carattere non imprenditoriale (munite di codice identificativo regionale ovvero, in mancanza, identificate mediante autocertificazione in merito allo svolgimento dell’attività ricettiva di bed and breakfast), fino ad un massimo di 60.000 euro per ciascun beneficiario, e nel limite complessivo di 200 milioni di euro per l’anno 2021.
Sono ammissibili al credito d’imposta in parola le spese sostenute per:
- la sanificazione degli ambienti nei quali è esercitata l’attività lavorativa e istituzionale e degli strumenti utilizzati nell’ambito di tali attività;
- la somministrazione di tamponi a coloro che prestano la propria opera nell’ambito delle attività lavorative e istituzionali esercitate dai soggetti a cui è riconosciuto il credito d’imposta;
- l’acquisto di DPI, quali mascherine, guanti, visiere e occhiali protettivi, tute di protezione e calzari, che siano conformi ai requisiti essenziali di sicurezza previsti dalla normativa europea;
- l’acquisto di prodotti detergenti e disinfettanti;
- l’acquisto di dispositivi di sicurezza diversi da quelli di cui alla lettera c), quali termometri, termoscanner, tappeti e vaschette decontaminanti e igienizzanti, che siano conformi ai requisiti essenziali di sicurezza previsti dalla normativa europea, ivi incluse le eventuali spese di installazione;
- l’acquisto di dispositivi atti a garantire la distanza di sicurezza interpersonale, quali barriere e pannelli protettivi, ivi incluse le eventuali spese di installazione.
Il credito d’imposta è utilizzabile nella dichiarazione dei redditi relativa al periodo d’imposta di sostenimento della spesa ovvero in compensazione, inoltre non concorre alla formazione del reddito ai fini delle imposte sui redditi e del valore della produzione ai fini dell’imposta regionale sulle attività produttive.
In sede di conversione è stato inserito l’art. 32-bis (Autorizzazione alla vendita di dispositivi di protezione individuale presso le rivendite di generi di monopolio), ai sensi del quale le rivendite di generi di monopolio sono state autorizzate alla vendita di mascherine medico-chirurgiche e protettive di qualunque tipologia, nonchè di guanti chirurgici e no, di occhiali protettivi, visiere e protezioni facciali, di camici e grembiuli monouso e di ogni altro DPI destinato alle medesime finalità protettive. Al fine di garantire la sicurezza dei citati DPI dispositivi le rivendite di generi di monopolio sono tenute al rispetto delle indicazioni del fabbricante in relazione alla destinazione d’uso degli stessi.
Inserito altresì, tra le misure a sostegno degli operatori del settore sportivo interessati dalle misure restrittive per contenere la diffusione dell’epidemia di COVID-19, un contributo a fondo perduto a ristoro delle spese sanitarie di sanificazione e prevenzione.
In tema di sicurezza sul lavoro con la legge n. 106/2021 è stato anche confermato che – al fine di potenziare le attività di prevenzione sull’intero territorio nazionale e di rafforzare i servizi erogati dai Dipartimenti di prevenzione per la sicurezza negli ambienti e nei luoghi di lavoro – le Regioni e le Province autonome di Trento e Bolzano possano autorizzare le aziende e gli enti del Servizio sanitario nazionale a procedere, in deroga agli ordinari limiti assunzionali, al reclutamento straordinario di dirigenti medici e tecnici della prevenzione negli ambienti e nei luoghi di lavoro, con contratti di lavoro a tempo indeterminato, da destinare ai predetti servizi per una spesa complessiva non superiore all’importo indicato per ciascuna regione e provincia autonoma nella tabella allegata al provvedimento in commento.
Ribadito il riferimento alla sorveglianza sanitaria di operatori economici esercenti il servizio di trasporto di passeggeri su strada e titolari di autorizzazione per l’esercizio del servizio di noleggio con conducente, impiegato nei servizi aggiuntivi di trasporto pubblico regionale o locale. Nello specifico, è stato disposto che a costoro si applichino esclusivamente le misure di sorveglianza sanitaria effettuata dal medico competente ai sensi dell’articolo 41 del d.lgs. n. 81/2008 e non si applichino le previsioni del decreto del Ministro dei trasporti e della navigazione del 23 febbraio 1999 n. 88, relative allo svolgimento delle visite di idoneità fisica e psicoattitudinale.
Infine, è stata introdotta l’estensione dell’obbligo di assicurazione contro gli infortuni sul lavoro e le malattie professionali presso l’INAIL anche ai lavoratori autonomi iscritti al Fondo pensioni lavoratori dello spettacolo.
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