Dentons COVID-19 Retail Tracker – Italy | Dentons

What retail units are open

Different measures apply in each region depending on the “color” assigned to each of them by government decree.

The colors are red, orange, yellow, and white (from the most to least restrictive diet) and are assigned to each region based on the level of the pandemic’s spread, which is assessed roughly every two weeks according to some. criteria defined by the government with the support of a technical-scientific committee.

Shops are generally closed in red-colored areas and open in other areas, with the exception of certain units deemed essential which always remain open (eg: food stores, libraries, hairdressers, laundries, pharmacies, etc.) .

Specific containment measures to prevent the spread of the epidemic, including a minimum distance between people in the workplace, safety and hygiene measures must be observed.

Leases – Have special laws relating to COVID-19 been implemented

The following measures have been adopted by the government – in accordance with Legislative Decree no. 18/2020 (converted into law n ° 27/2020), decree-law n. 34/2020 (converted into Law No. 77/2020), Legislative Decree 137/20 (converted into Law 176/20) and / or, more recently, Legislative Decree No. 182/2020 (to be transformed into law), which could have an impact on the retail trade:

  1. Granting of a tax credit to operators of an amount equal to 60% of the rent paid for the month of March 2020 for the rental of goods identified in cadastral category C / 1 (shops and workshops), with the exception certain specific activities deemed essential;
  2. In the event that the non-compliance with the debtor’s contractual obligations is due to the debtor’s compliance with the containment measures adopted by the Government, these measures will be considered as a case of force majeure for the purposes of assessing the civil liability of the debtor. in the event of a breach;
  3. Suspension of the enforcement of release orders for immovable property, including those for non-residential use, until June 30, 2021;
  4. Granting of a tax credit of 60% of the rent paid for the months of March, April, May and June 2020 under non-residential leases, financial leases or concessions to businesses and professionals, provided that (a) their income does not exceed 5 million euros during the past financial year (except for hotels which are not subject to any income threshold) and (b) they have suffered a decrease of 50% of the figure business. Such a credit is also available to non-commercial entities with reference to non-residential buildings intended for the exercise of institutional activities. This measure also applies to commercial leases or service contracts that include at least one real estate for the exercise of their activity, although the amount of the tax credit in such a case is equal to 30%. Lower tax credit percentages apply to companies and professionals whose income during the past financial year has exceeded 5 million euros. In addition, the 60% and 30% tax credit (as above) applies – without income limitation – also for the months of October, November, December 2020 in favor of companies affected by the restrictive measures imposed by the Prime Minister’s Decree of October 24, 2020, which suffered a 50% drop in turnover compared to the same month of the previous year. The deadline has been extended until April 30, 2021 for travel agencies, tour operators and hospitality companies, for whom the benchmark month to assess the 50% drop in turnover is the same month in 2019. (instead of 2020). The tenant or the tenant can transfer the tax credit to the lessor or the lessor against a discount on the rent due;

Right of tenants of private sports facilities to benefit from a reduction in rent for the months of March to July 2020 (inclusive) for an amount of at least 50% of the rent initially agreed.


Decree-law no. 178 of December 30, 2020 (so-called “2021 finance law”), Confirmed and extended most of the measures introduced in early 2020 by the Italian government to deal with the COVID-19 emergency. In particular, the 2021 finance law – which enters into force on January 1, 2021 – provides for the following measures concerning labor relations:

  1. the possibility for employers to access COVID-19 social security buffers (e.g. ordinary unemployment benefit – CIGO; Derogated unemployment benefit – CIGD; Salary Integration Fund – FIS) for a maximum period of 12 weeks for membership (a) between January 1, 2021 and March 31, 2021, insofar as the CIGO applies and (b) between January 1, 2021 and June 30, 2021, insofar as CIGD and FIS apply;
  2. an extension of the general dismissal ban: employers do not have the right to order individual and / or collective dismissals (except for just cause or for justified subjective reasons) until March 31, 2021;
  3. the possibility for employers to renew / extend fixed-term employment contracts even in the absence of the specific reasons provided for by art. 19, paragraph 1 of Legislative Decree no. 81/2015 (i.e. temporary and objective needs not related to ordinary activities; replacement needs of other employees; needs related to temporary, significant and non-programmable increases in ordinary activity) until as of March 31, 2021.

In addition, according to Legislative Decree no. 183 of December 31, 2020, until March 31, 2021, employers will be able to use “emergency teleworking” (that is to say teleworking without needing the individual agreement generally required by law n ° 81 / 2017). ).

Employers must still apply all the necessary measures to ensure the health and safety at the workplace of their employees (to this end, on March 14, 2020, the main employers’ associations and trade unions carried out the “Occupational health and safety protocol», Renewed and integrated on April 24, 2020).

Tax rebate

With the decrees of law nn. 18 of 17 March 2020, 23 of 8 April 2020, 34 of 19 May, law n. 77 of July 17, 2020, decree-laws nn. 104 of August 14, 2020, 137 of October 28, 2020, 149 of November 9, 2020, 154 of November 23, 2020, 157 of November 30, 2020, the government has introduced various suspensions and postponements of tax and compliance payments provided for in from March to December 2020. Such measures have been implemented for certain categories of taxpayers particularly affected by the crisis (tourism, hotels, restaurants, travel, small or micro activities, residents of the hardest hit areas and taxpayers who suffered significant declines in sales in 2020).

Tax audit, valuation and collection activities by the tax authorities have been suspended as a result; more recently, the government suspended acts of tax collection until January 31, 2021 and authorized the payment in installments of certain types of tax advice, in cases where the taxpayer could demonstrate that he had objective difficulties, with the possibility, in some cases, to pay in March 2021.

The government also canceled the June 2020 payment of the Irap – a tax on income from productive activities – and postponed until December 10, 2020 the second payment of fiscal year 2020, which was normally due at the end of the month of November; the same deadline was also granted for the second tranche of direct income taxes (Ires for companies and Irpef for individuals).

For certain categories of taxpayers, the 2021 deposit due for direct income taxes (Ires and Irpef) and Irap has also been postponed from November 30, 2020 to April 30, 2021.

The safeguard clauses that would have triggered a significant increase in VAT rates from 2021 have been neutralized and then removed. The first tranche of the property tax (the so-called IMU) – expiring June 16, 2020 – due by owners (and at the same time managers) of real estate intended for hotels, guesthouses, guesthouses and similar uses, as well as real estate intended for the beach, by the waterfront the river and lakefront, as well as the use of the spa, has been canceled.

In some cases, for certain types of real estate and activities that have been particularly affected by the different blocking periods, the second tranche of the IAJ 2020 (normally due in December) has also been canceled.

Likewise, with the same aim of promoting the development of tourist activities, public operating companies – such as restaurants, bars, cafes, pastry shops, nightclubs, seaside resorts and similar businesses – having the right to concessions or authorizations to use of land and public spaces, have been exempt from payment of the corresponding occupancy taxes throughout the year 2020.

The introduction of the new “plastic tax” on disposable plastic items has been postponed until July 2021.

Firms were encouraged by tax credits to reject nonperforming loans, thereby collecting cash.

In order to strengthen their capitalization, the government has also implemented a 20% tax credit for capital increases in favor of companies that have suffered a significant drop in their turnover as a result of the crisis.

More tax credits include the cost of renting real estate used for carrying out commercial activities (up to 60% of the rental), the costs of participating in fairs that have been canceled, the costs of advertising campaigns , costs of requalification of accommodation premises (up to 65%), costs of sanitation and disinfection of workspaces, for protective masks, disinfectants and other safety measures (on which no VAT is applicable). ‘was applicable until December 31, 2020, and a reduced VAT of 5% will be applicable from January 2021), for the structural renovation of workspaces if necessary to implement security and distancing measures and on commercial rents.

These tax credits are resalable, provided companies have the option of converting them immediately into cash. Minor tax bonuses were introduced daily for workers who were required not to interrupt their duties at their usual place of work during the lockdown period (workers in essential industries or public offices), for the purchase of bicycles and electric scooters (in order to limit crowds on public transport) and for vacations for low-income families (in order to support the Italian tourism industry).

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