"NEWS May 30, 2016-exemption for processing agricultural undertaking IMU"
The exemption IMU (for TASI soils are in any case excluded from taxation) provided for by the last stability law in favor of direct farmers (CD) and farmers (IAP), in relation to land from these ducts and cultivated and wherever located (then also in municipalities pianeggiati), is also operational in favor of adjuvants for family business. The Tax Department of the Ministry of economy and finance, with a note dated May 23, 2016 (Prot. 20535/2016) also admits such persons to be exempted IMU. The same document is then confirmed a similar facility in favour of members of agricultural society.
We start with the second question as the most "obvious". That position had in fact been advanced in the past by the MEF in the context of the circular 3/DF/2012 (in that case in connection with the reduced multiplier, franchise and to reductions in stages envisaged for the taxation of land, benefits applicable to the present case ratione temporis). This is a case that is anything but rare: when individuals, farmers and agricultural pension plan members have constituted IAP, a partnership which was leased or loaned the land of which they maintain possession but that, as partners, continue to cultivate directly, qualify (today) the exemption to the IMU. This conclusion follows from the application of article 9 of Legislative Decree May 18, 2001, n. 228, which States that "members of partnerships esercenti attività agricole, holding of a farmer or farmer principally, continue to be recognized and apply the rights and tax credit and established by law in favour of natural persons in possession of such qualifications …". Moreover in the note recalled that this prediction is applicable, under the conditions and within the limits set by the standard (law 99/2004), partnerships, cooperatives and even capital Consortium purposes.
It should be noted that these parties are entitled in addition to the exemption IMU on farmland, even the pretense of not building the areas laid down in article 2 of Legislative Decree No. 504/1992 in relation to potentially land plots but they are object of cultivation by CD or IAP.
Family members AIDS
More innovative (in the sense that it does not have previous interpretations of the period) the stance concerning processing of the family business. The theme concerns the possibility of applying the exemption in favour of land owned by such entities (owners or co-owners) and cultivated by farm whose owner is a family member of an adjuvant.
At the point the MEF identifies two conditions to be met to take advantage of the facility:
- that objective, namely the possession and cultivation of the Fund;
- the subjective one, namely the qualification of the same CD or IAP family.
The Tax Department looks like adjuvant is registered as farmers in the core of Manager, in the appropriate social security lists, as required by article 11 of law 9/1963.
With regard to the first of the two requirements, it is undeniable that such persons are owners (otherwise there would be no problem of taxation), but according to the MEF must affirm that the processing aid must also be understood as the person making the cultivation of the Fund.
The latter takes a stand on a point that seems anything but obvious. The adjunct of the family business, in fact, makes a supply of labor in the firm but cannot be confused with a company: the title of entrepreneur is recognized the sole proprietor. The MEF, evidently, he preferred a more "factual", recognizing also the adjunct the assumption of the cultivation of the Fund.
The note in comment (even the latter conclusion was quite obvious) that if the adjuvant owns other land leased or commodatum than those cultivated, these soils should routinely pay levy IMU.