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Imu terreni montani, tutti i dettagli del decreto convertito in legge | Unione Geometri
Imu terreni montani, tutti i dettagli del decreto convertito in legge
Modificati in senso meno restrittivo i criteri di esenzione dal versamento dell'Imu sui terreni montani agricoli ricadenti in aree appunto montane e di collina
La Camera dei Deputati ha approvato in via definitiva il disegno di legge di conversione del decreto-legge 24 gennaio 2015, n. 4, recante “misure urgenti in materia di esenzione IMU per i terreni montani
In particolare, l’esenzione dall’imposta municipale, secondo la versione definitiva licenziata dal Governo, si applica:
– ai terreni montani agricoli nonché a quelli incolti ubicati nei Comuni classificati totalmente montani di cui all’elenco dei Comuni italiani trasmesso all’Istat e poi pubblicato dal medesimo Istituto;
– ai terreni agricoli, nonché a quelli non coltivati ubicati nei Comuni delle isole minori di cui all’articolo 25, comma 7, allegato A, della legge n. 448 del 2001;
– ai terreni agricoli nonché a quelli incolti posseduti e condotti dai coltivatori diretti e dagli imprenditori agricoli professionali, iscritti nella previdenza agricola, ubicati nei Comuni classificati parzialmente montani ai sensi del citato elenco ISTAT.
Per accedere alle esenzioni è pero importante che il soggetto che concede il terreno in affitto o in comodato sia egli stesso dotato di qualifica di coltivatore diretto o di IAP
A decorrere dall’2015 inoltre, per i terreni montani ubicati nei comuni della cd. collina svantaggiata, posseduti e condotti da coltivatori diretti e da imprenditori agricoli professionali iscritti nella previdenza agricola, spetta una detrazione di 200 euro. Nell’ipotesi in cui nel relativo elenco allegato al provvedimento, in corrispondenza dell’indicazione del comune, sia riportata l’annotazione parzialmente delimitata, la detrazione spetta unicamente per le zone del territorio comunale che ricadono nel perimetro delle esenzioni ai sensi della citata circolare.
Rispetto al termine per il versamento dell’imposta dovuta per l’anno 2014 inoltre è stata stabilita una moratoria fino al 31 marzo per tutti coloro che non hanno pagato entro il 10 febbraio.
