EMERGENZA COVID-19: credito di imposta canoni di locazione botteghe e negozi, relativi al mese di marzo 2020: art. 65 del D.L. “Cura Italia”

To whom and to what extent is the aforementioned tax credit recognized?

The tax credit for shops and shops, in detail, is recognized to all subjects carrying out business activities,in an amount equal to 60% of the amount of the rental fee relating to the month of March 2020, only of the properties falling within the land registry category C1 (Shops and Shops).

Self-employed workers are therefore excluded even if they were to carry out their activity in a property registered as C/1.

What activities are excluded?

The rule and the explanatory report highlight that the tax credit does not apply to the activities indicated in annexes 1 and 2 of the Prime Ministerial Decree of 11 March 2020 (which are referred to in full here) or to those activities that have been identified as essential, among which there are pharmacies, parapharmacies and points of sale of essential food products.

Therefore, the tax credit is due to companies for which the suspension of activity was ordered by the Prime Ministerial Decree of 11 March 2020 from 12 March until 25 March (except for possible future extensions and/or extensions to other activities).

How can the tax credit be used for shops and stores?

The resolution 13/E/2020 of 03.20.2020 established the tax code 6914 for the exclusive use in compensation from 25 March, via the F24 form, of the tax credit that each company will calculate on its own.

In this regard, the law determines the tax credit to be equal to 60% of the amount of the rent for the month of March 2020 without clarifying whether, to take advantage of the tax credit, the rent must actually be paid or not.