By Decree " milleproroghe " have been extended until December 31, 2010 the tax advantages provided by law 604/54, for the purchase of land by part of the "small peasant property . So until 31 December 2010, farmers, farmers and professional agricultural societies that have the same status provided by Leg. 99/04, pay the tax log and the mortgage tax at standard rates (Euro 168.00), while the land tax will be payable at 1%.
To access to the facilities, the buyer must comply with certain constraints:
- of all funds, including the one purchased does not exceed by more than one third of the area corresponding to the working capacity of the household. These conditions do not apply to farmers professional
- must devote usually work manual for the cultivation of land;
- in the previous two years should not have sold country estates of the upper surface one hectare.
The facility is void if, within five years of purchase, the land is sold or the buyer voluntarily stop growing. E 'possible transfer to family members and companies of people who have family members as partners. To take advantage of Facility
must state in your purchase contract, which means the aid provided by law 604/1954, and must provide a certificate issued by the provincial agriculture stating that the subject is that the farmer and 'extension of the land is in line with the limits.
provisional certificate may be submitted with the obligation to produce the final certificate within three years.
must state in your purchase contract, which means the aid provided by law 604/1954, and must provide a certificate issued by the provincial agriculture stating that the subject is that the farmer and 'extension of the land is in line with the limits.
provisional certificate may be submitted with the obligation to produce the final certificate within three years.
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