All activities carried out after the disposal of asbestos, such as the refurbishment of a roof in other material, are not included among the expenses eligible for the 50% discount provided by the bonus, but can still benefit from other important tax deductions established.
We refer in particular to the possibility of deducting, in the form of an Eco bonus, 65% of the expenses incurred to carry out insulation works on the parts of the structure on which asbestos was disposed of.
It is therefore evident in all these measures the will of the legislator to sensitize companies on the importance of asbestos remediation, encouraging the adoption of concrete actions and investments to protect the common good. But how should the application is submitted to take advantage of the asbestos bonus? Let’s find out in the next paragraph about hazardous waste removal.
How to apply for an asbestos bonus and how to take advantage of the tax relief
After verifying the possession of the subjective requirements (ownership of business income) and objective (the incurring of expenses falling among those specifically provided for by the asbestos decree to take advantage of the 50% tax deduction) it is possible to submit the reimbursement request to the Ministry of environment – asbestos, by accessing the appropriate section of the website and filling out the form electronically. The request must be signed by the legal representative of the company requesting the tax benefit and must be sent no later than March 30, 2019.
The following data must be indicated in the application:
- expenses incurred for asbestos disposal interventions
- details of the individual costs incurred
- tax credit required
- self-certification stating that you have not already benefited from similar concessions for the same expenses.
The supporting documents of the expenses incurred must also be attached to the bonus application and in particular:
Receipts, invoices, copies of the bank transfer instructions made to pay for the disposal work to the companies in charge.
Work program presented to the competent ASL according to the territory in which the applicant company has its registered office.
Communication of completion of works made to the same ASL as above (complete with documents demonstrating the actual disposal of asbestos in landfills).
Once the electronic request has been made, which is considered valid only if presented in the form specified above, the Ministry of the Environment has 90 days to examine the documents and give a positive or negative response to the application. In the event that the right to take advantage of the tax credit is confirmed, the Ministry will also confirm, at the same time as the reply, the indication of the amount due to the applicant company.
The measures introduced therefore represent a very important state contribution, designed for the benefit of all entrepreneurs who believe in the importance of guaranteeing themselves, their employees and the community in general a healthy and safe working environment and a better quality of life.
Considering that the allocated funds are of a significant amount, but in any case subject to exhaustion, it may certainly be worth taking advantage of this opportunity and opening 2019 with the best of good intentions: getting rid of asbestos at the same time also winning an important tax benefit.