Il c.d. “Decreto Rilancio” (DL 19 maggio 2020 n. 34), recante “misure urgenti in materia di salute, sostegno al lavoro e all’economia, nonché di politiche sociali connesse all’emergenza epidemiologica da COVID-19” ha incrementato al 110% l’aliquota di detrazione delle spese sostenute a fronte di specifici interventi in ambito di efficienza energetica.
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