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CEDOLARE SECCA 2018: NESSUNA RESTRIZIONE PER IL CONDUTTORE

CEDOLARE SECCA 2018: NO RESTRICTION FOR THE CONDUCTOR

With the sentence n. 222/2018, the third section of the Pavia Provincial Tax Commission established that the use of the dry coupon regime is always permitted when the lessor, a natural person who does not carry on business, art or profession, leases a building for use housing, even to a tenant other than a natural person. [...]