"Possono optare per il regime della cedolare secca le persone fisiche titolari del diritto di proprietà o del diritto reale di godimento (per esempio, usufrutto), che non locano l’immobile nell’esercizio di attività di impresa o di arti e professioni."
Forse ( devo sentire il commercialista italiano a proposito ) una mezza scappatoia c'è ( usufrutto ) ma si deve valutarne la convenienza economica.
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