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STUDIO DORIGHELLI

Agevolazione IRPEF 2017/2019 per il coltivatore diretto e l'imprenditore agricolo professionale


La Legge di Bilancio 2017 ha stabilito che, per il triennio 2017-2019, i redditi dominicali e agrari conseguiti da persone fisiche che hanno i requisiti di coltivatore diretto o imprenditore agricolo professionale, iscritti alla previdenza agricola, non vanno computati ai fini della determinazione del reddito IRPEF. Si tratta di un'agevolazione volta a sostenere il settore in un periodo di crisi, diretta specificamente a questi soggetti. L'Agenzia Entrate, con la sua circolare n. 8/E del 7 aprile 2017, ha chiarito che in base al tenore letterale della norma il beneficio fiscale è riconosciuto solo alle persone fisiche che producono redditi dominicali e agrari. Dunque, i soci di s.n.c. e s.a.s. che hanno esercitato l'opzione per la determinazione del reddito su base catastale (ex art. 1 c. 1093 L. 296/2006) non possono usufruire di questa agevolazione perché il reddito così determinato rimane reddito d'impresa (come prevede il DM 213/2007). Tuttavia possono usufruire del beneficio fiscale anche le società semplici che imputano per trasparenza ai soci persone fisiche (aventi i requisiti di coltivatore diretto o imprenditore agricolo professionale) i propri redditi fondiari.
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Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • 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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