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Il trattamento fiscale del Rup previsto dal regolamento CE n. 1782/2003
Autori/Curatori: Giuseppe Ferrara 
Anno di pubblicazione:  2007 Fascicolo: 1  Lingua: Italiano 
Numero pagine:  18 P. 161-178 Dimensione file:  77 KB

The tax office has recently pronounced on the tax treatment applicable, for the agricultural entrepreneur, to the single payment scheme introduced under Council Regulation no 1782/2003. It has also pronounced on the compensation for the conveyance of the subsidies and the so-called admissible hectares, as well as on the lease of the entitlement to the latter. In particular the tax office believes that such sums, whether acquired by the agricultural entrepreneur or by a simple firm, would always be included in the agricultural income and thus would not be autonomously taxable. If they were allocated to commercial firms, they would constitute positive components of the business income deriving from them. On the other hand, we believe that the SPS received by either the individual entrepreneur or the simple firm for the mere maintenance of the admissible land in good agricultural and environmental conditions can be autonomously taxed in its entirety since it is considered a different income (article 67 t.u.i.r.). We have reached the same conclusion also with respect to the lease of the entitlement to subsidies and the so-called admissible hectares. We believe, however, that such sums cannot be levied when the income of the agricultural entreprise is classified as business income. In our opinion, this leads to the need for a normative intervention aimed to standardise, partially here, the tax treatment of the agricultural enterprise, in whichever way it is exercised, and thus the tax regime of the agricultural or business income to which it is subjected.

Giuseppe Ferrara, in "AGRICOLTURA ISTITUZIONI MERCATI " 1/2007, pp. 161-178, DOI:


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