Newsalert Tax department - “Ristori Decree”: extension of the tax credit on the fees for the use of non-residential properties and exemption from the payment of IMU second installment

Articles 8 and 9 of Law Decree no. 137 of 28 October 2020, published on the Official Gazette of 29 October 2020 (so called “Ristori Decree”) extend, with some amendments, the provisions of the tax credit on the fees for the use of non-residential properties (“Tax Credit”) set forth by Article 28 of Law Decree no. 34/2020 (“Rilancio Decree”) and provide for the exemption from the payment of the second installment of the property tax (Imposta Municipale Unica - IMU) at certain conditions.