Rivalutazione dei redditi dominicali e agrari

Hello sir I want to know about the agriculture revolution and agricultural income tax so please provide me some relevant information about the same.

[Shaleen]

The law of stability for the year 2013 includes several new tax characters.

Among these, the further appreciation of 15% of dominical and agricultural income tax returns for the tax years 2013, 2014 and 2015.

The income from land includes land (whose income is divided into manorial and agrarian) and buildings, as they result from the respective registers.

The revaluation should be applied both in the case where the income of the land correspond exactly to those which result in land.

The total revaluations therefore, reach for income dominical 95%, for 85% of agricultural income.

From the practical point of view, it follows that:

a) The further revaluation should be applied within the tax return to be submitted in 2014 referred to the year 2013.

b) On the determination of advance payments which may be due to direct taxes of 2013, to be paid in the same year 2013.

But you will have to make a separate calculation simulating the application of the further revaluation of the dominical and agricultural incomes.

Subsidized diesel

The law Stability intervenes on rules on subsidized diesel for agricultural use.

The regions, for the purpose of controls, will have to use the data obtained from Sian and extent of land declared by the applicant shall not be greater than that specified in the holding file.

Finally, the standardized average consumption of diesel fuel by admitting to the use subsidized is reduced for 2013 by 10% and, as from 1 January 2014, by 5%.