The Enabling Act n. 111/2023 for the Italian tax reform and the Delegated Legislation scheme 29th April 2024, together deeply modify the fiscal definition of agricultural activ‐ ity, filling in the gap with the one given by the Italian Civil Code. The new art. 32 TUIR, by clearly mentioning the art. 2135 c.c., ensures to tax as agricultural activities – up to the limit of twice the amount of the so-called reference agricultural area – even the most innovative cultures, starting from the soilless ones. That’s how the farmland loses his cen‐ tral role in the tax field too. The hardest step of the incoming tax reform is going to be the attempt to assign a rental income and an agricultural income, typical of the farmland, to the urban estates which will be soon able to house the new soilless cultures (hydroponics and aeroponics first). We have to welcome instead the extension of the tax treatment (based on the land registry) of the agricultural sole proprietorship to the agricultural companies concerning the income exceeding the agricultural limit.
La legge delega per la riforma fiscale (L. 111 del 2023) e lo schema di decreto delega- to modificano nel profondo la nozione fiscale di impresa agricola, avvicinandola a quella civilistica. Il richiamo diretto dell’art. 32 TUIR all’art. 2135 c.c. consente di attirare nel campo fiscale dell’agricoltura, nel limite del doppio della “superficie agraria di riferimen- to”, tutte le colture “evolute”, in particolare quelle svolte fuori suolo, facendo perdere così di importanza all’elemento del terreno agricolo. L’assegnazione di un reddito dominicale e di uno agrario, elemento tipico dei terreni, ai fabbricati civili nei quali potranno essere svolte le attività agricole “evolute” (tra le quali in particolare quelle idroponiche e aeropo- niche) rappresenta l’elemento più problematico della riforma in fieri. Deve essere, invece, salutata con soddisfazione l’equiparazione tra le imprese agricole individuali e le società agricole sotto il profilo della determinazione “catastale” del reddito di impresa per i redditi eccedenti il limite dell’“agrarietà”.
La riforma delegata della tassazione delle imprese agricole “evolute”: la fine della concezione “terrenocentrica”
INTERDONATO
2024-01-01
Abstract
The Enabling Act n. 111/2023 for the Italian tax reform and the Delegated Legislation scheme 29th April 2024, together deeply modify the fiscal definition of agricultural activ‐ ity, filling in the gap with the one given by the Italian Civil Code. The new art. 32 TUIR, by clearly mentioning the art. 2135 c.c., ensures to tax as agricultural activities – up to the limit of twice the amount of the so-called reference agricultural area – even the most innovative cultures, starting from the soilless ones. That’s how the farmland loses his cen‐ tral role in the tax field too. The hardest step of the incoming tax reform is going to be the attempt to assign a rental income and an agricultural income, typical of the farmland, to the urban estates which will be soon able to house the new soilless cultures (hydroponics and aeroponics first). We have to welcome instead the extension of the tax treatment (based on the land registry) of the agricultural sole proprietorship to the agricultural companies concerning the income exceeding the agricultural limit.File | Dimensione | Formato | |
---|---|---|---|
2_Interdonato.pdf
non disponibili
Tipologia:
Versione dell'editore
Licenza:
Accesso chiuso-personale
Dimensione
542.23 kB
Formato
Adobe PDF
|
542.23 kB | Adobe PDF | Visualizza/Apri |
I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.