Things
Tax credit for operators of commercial activities operating in the retail sale of books referred to in article 1 paragraph 319 et seq. of law 27 December 2017, n. 205.
Who is it aimed at?
Business operators operating in the retail sale of books in specialized businesses with main ATECO code 47.61 or 47.79.1.
What does it predict
It consists of a tax credit that is granted to operators of commercial activities operating in the retail sector of books in specialized businesses with main ATECO code 47.61 or 47.79.1 for expenses, such as IMU, TARI and social security and welfare contributions , incurred during the year preceding the year in which the application is sent.
