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REDDITI DEI TERRENI: LE NOVITà DEL DECRETO IRPEF-IRES


Il Decreto di revisione del regime impositivo dei redditi (IRPEF - IRES), approvato dal CdM in esame preliminare nella seduta n. 79 del 30 aprile, va a modificare la disciplina relativa alla determinazione del reddito agrario che, attualmente, è correlato esclusivamente alle attività agricole che vengono svolte sul terreno.  Con la nuova disciplina si includeranno anche le attività non incentrate sullo sfruttamento diretto del terreno agricolo. Saranno infatti comprese: le cosiddette “colture fuori suolo” (es. attività idroponica), anche svolte in immobili, rientranti in specifiche categorie catastali ed entro determinati limiti. La parte eccedente del reddito rientrerà nel calcolo del reddito d’impresa); le attività dirette alla produzione di beni anche immateriali mediante coltivazione, allevamento, silvicoltura che concorrono alla tutela dell’ambiente, nei limiti dei corrispettivi delle cessioni di beni registrate o soggette a registrazione a fini IVA. Di conseguenza, si qualifica reddito dominicale quello correlato agli immobili utilizzati per le colture fuori suolo, che quindi non sono produttivi di reddito di fabbricati, se non sono oggetto di locazione. Fonte: https://www.governo.it
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Corso Bettini, 58
38068 Rovereto (TN)
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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