{"id":555,"date":"2024-12-13T10:35:15","date_gmt":"2024-12-13T09:35:15","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/12\/13\/esenzione-imu-coltivatori-diretti-imprenditori-agricoli-professionali\/"},"modified":"2024-12-13T10:35:15","modified_gmt":"2024-12-13T09:35:15","slug":"imu-exemption-for-direct-cultivators-professional-agricultural-entrepreneurs","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/12\/13\/imu-exemption-for-direct-cultivators-professional-agricultural-entrepreneurs\/","title":{"rendered":"IMU exemption for direct cultivators and professional agricultural entrepreneurs"},"content":{"rendered":"<p>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 <em>'direct cultivators'<\/em> (CD) and the <em>'professional agricultural entrepreneurs'<\/em> (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.<\/p>\n<p><!--more--><\/p>\n<p>The exemption also extends:<\/p>\n<ul>\n<li>to partners of partnerships exercising agricultural activity who have the status of CD or IAP;<\/li>\n<li>the CD's assisting family members registered in the agricultural social security and welfare administration as CDs;<\/li>\n<li>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.<\/li>\n<\/ul>\n<p>If the land is owned jointly, the exemption applies only to co-owners with CD or IAP status who farm the land.<br \/>The exemption also applies to land qualified as building land.<\/p>\n<p>&nbsp;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.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ricordiamo a tutti che con l\u2019art. 1, comma 758, della Legge 160 del 2019, \u00e8 stata prevista l\u2019esenzione dell\u2019IMU per i terreni posseduti e condotti dai \u201ccoltivatori diretti\u201d (CD) e dagli \u201cimprenditori agricoli professionali\u201d (IAP), iscritti alla previdenza agricola, comprese le societ\u00e0 agricole di cui all\u2019art. 1, comma 3, del D.Lgs 99\/2004, indipendentemente dall\u2019ubicazione del [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-555","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=555"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/555\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}