PICCOLA PROPRIETA’ CONTADINA

Taxes - 09.10.2020

Non decade dalle agevolazioni per la piccola proprietà contadina, di cui all’art. 2 comma 4- bis del DL 194/2009, godute in relazione all’acquisto di alcuni fondi agricoli, la società agricola che, prima del decorso di 5 anni dall’acquisto agevolato, affidi la coltivazione dei terreni in comodato al socio Alfa (socio amministratore e legale rappresentante della società), che a sua volta è titolare di omonima ditta agricola individuale ed è iscritto alla gestione previdenziale INPS in qualità di coltivatore diretto. Lo afferma l’Agenzia delle Entrate nella risposta a interpello n.  458 pubblicata ieri, l’8 ottobre 2020 (Fonte: Eutekne)

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Dr. Walter Crepaz

Dr. Elena Lanzi

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