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 …