L’art. 65 del DL 18/2020 ha introdotto un’agevolazione ad hoc per le c.d. “botteghe e negozi”, costretti alla chiusura dal D.P.C.M. dell’11 marzo 2020. A tali soggetti esercenti attività d’impresa è riconosciuto un credito d’imposta pari al 60% dell’ammontare del canone di locazione relativo al mese di marzo 2020. Il canone su cui calcolare il […]
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