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LEGGE DI BILANCIO 2026: PROROGA ESENZIONE IRPEF PER I REDDITI DOMINICALI E AGRARI


Tra gli interventi previsti dalla Legge di bilancio 2026 (L. n. 199/2025) in favore delle imprese del settore agricolo c'è la conferma dell?"esenzione Irpef per i redditi dominicali e agrari di coltivatori diretti e IAP, che viene estesa anche al 2026.La misura, originariamente prevista dalla Legge di bilancio per il 2017,  prevede che, ai fini IRPEF, i redditi dominicali e agrari posseduti dai coltivatori diretti e dagli imprenditori agricoli professionali, iscritti nella previdenza agricola, concorrono alla formazione del reddito complessivo nelle seguenti percentuali: 0%, fino a 10mila euro; 50%, oltre 10mila euro e fino a 15mila euro; 100%, oltre 15mila euro. Sono escluse dalla misura di favore le società agricole di persone, a responsabilità limitata e cooperative che hanno esercitato l?"opzione per la tassazione dei redditi su base catastale. Fonte: https://www.lavoro.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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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:

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