{"id":1814,"date":"2020-03-18T15:15:26","date_gmt":"2020-03-18T14:15:26","guid":{"rendered":"https:\/\/claai.info\/cms\/?p=1814"},"modified":"2020-03-18T15:15:26","modified_gmt":"2020-03-18T14:15:26","slug":"credito-dimposta-per-botteghe-e-negozi","status":"publish","type":"post","link":"https:\/\/claai.info\/cms\/credito-dimposta-per-botteghe-e-negozi\/","title":{"rendered":"Credito d\u2019imposta per botteghe e negozi"},"content":{"rendered":"<p>Al fine di contenere gli effetti negativi derivanti dalle misure di prevenzione e contenimento connesse all\u2019emergenza epidemiologica da COVID-19, ai soggetti esercenti attivit\u00e0 d\u2019impresa \u00e8 riconosciuto, per l\u2019anno 2020, un credito d\u2019imposta nella misura del 60 per cento dell\u2019ammontare del canone di locazione, relativo al mese di marzo 2020, di immobili rientranti nella categoria catastale C\/1.<\/p>\n<p>Il credito d\u2019imposta non si applica alle attivit\u00e0 (quelle attualmente aperte, salvo ulteriori chiarimenti) di cui agli allegati 1 e 2 del decreto del Presidente del Consiglio dei ministri 11 marzo 2020 ed \u00e8 utilizzabile, esclusivamente, in compensazione ai sensi dell\u2019articolo 17 del decreto legislativo 9 luglio 1997, n. 241.<\/p>\n<p>NB: si \u00e8 in attesa di chiarimenti da parte Agenzia Entrate per la modalit\u00e0 e decorrenza dell\u2019utilizzo in compensazione del credito.<br \/>\nNB: siamo in attesa di chiarimenti e modalit\u00e0 operative da parte degli Enti su chi e con quali modalit\u00e0 potr\u00e0 aderire a tali misure<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al fine di contenere gli effetti negativi derivanti dalle misure di prevenzione e contenimento connesse all\u2019emergenza epidemiologica da COVID-19, ai soggetti esercenti attivit\u00e0 d\u2019impresa \u00e8 riconosciuto, per l\u2019anno 2020, un credito d\u2019imposta nella misura del 60 per cento dell\u2019ammontare del canone di locazione, relativo al mese di marzo 2020, di immobili rientranti nella categoria catastale [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-1814","post","type-post","status-publish","format-standard","hentry","category-primo-piano"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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