Home AGEVOLAZIONI The rental tax credit excludes too many closed businesses

The rental tax credit excludes too many closed businesses

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The article 65 DL 18 / 2020 (Cura Italia decree) introduced, as known, the following: “ in order to contain the negative effects deriving from the prevention and containment measures connected to the epidemiological emergency from Covid – 19, to subjects carrying out business activities enterprise is recognized, for the year 2020 , a tax credit to the extent of 60 per cent of the amount of the rent , relating to the month of March 2020 , of properties falling within the cadastral category C / 1 . “
The intention of the legislator seems clear and acceptable: to compensate the costs incurred by the companies for the rents of the month of March, given the forced closure of the activities dictated by the health emergency we are experiencing. The scope of the facility, although appreciable, proves to be of little effectiveness by including only cadastral category C / 1 properties –  » Read More

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