We would like to remind everyone that Article 1, paragraph 758 of Law 160 of 2019 provided for the exemption of IMU for land owned and conducted by 'direct cultivators' (CD) and the 'professional agricultural entrepreneurs' (IAP), registered in the agricultural social security system, including agricultural companies referred to in Article 1(3) of Legislative Decree 99/2004, regardless of the location of the land.
The exemption also extends:
- to partners of partnerships exercising agricultural activity who have the status of CD or IAP;
- the CD's assisting family members registered in the agricultural social security and welfare administration as CDs;
- to CD and IAP pensioners who continue to be enrolled in the agricultural social security and welfare administration and who continue to carry out agricultural activity.
If the land is owned jointly, the exemption applies only to co-owners with CD or IAP status who farm the land.
The exemption also applies to land qualified as building land.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.