Decree-Law No. 34 of 19 May 2020 (the so-called “Relaunch Decree”) introduced a number of measures aimed at providing financial support to the economic activities most affected by the COVID-19 pandemic and to property owners. Below is an initial commentary on the provisions concerning the tax credit on leases and the exemption from the IMU 2020 advance payment for the tourism and hotel sector.
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CMS in Italy | Relaunch Decree: measures in favour of the tenants and property owners.pdf
