Anche per il 2022 il Governo ha nuovamente confermato una misura nata per essere temporanea. L’articolo 3 comma 3 del decreto-legge n. 228 del 30 dicembre 2021 (contenente “Disposizioni urgenti in materia di termini legislativi”) ha, infatti, prorogato la sospensione dell’ aggiornamento Istat per i canoni di locazione passiva (modificando per l’ennesimo anno consecutivo le scadenze di cui all’articolo 3, comma 1, D.L. 95/2012).
Per restare in tema di locazioni passive si segnala che anche la legge di Bilancio n. 234/2021 ha espressamente affermato all’articolo 1 comma 572 lettera g) la ne
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