The Italian Revenue Agency has published the Provision of 15 July 2021, which provides the implementing rules regarding the tax credit provided as part of Decree-Law No. 73 of 25 May 2021 for costs incurred to sanitize workplaces and acquire protective equipment. The credit has been provided for in different legislation during the course of the COVID-19 pandemic in order to encourage the adoption of measures aimed at containing and combating the spread of COVID-19. As provided by Decree-Law No. 73, the credit is equal to 30% of qualifying expenses incurred during the months of June, July, and August 2021. The tax credit is capped at a maximum of EUR 60,000 for each beneficiary, subject to an overall limit of EUR 200 million for the year 2021. For this purpose, the Provision of 15 July 2021 establishes the criteria and methods to apply for and use the tax credit, including the required form and instructions for submission.