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Tributi locali - Consulenza sulla fiscalità tributaria
Mercoledì 11 Aprile 2012 19:05

A pochi mesi dal suo esordio ancora ci sono ancora emendamenti da al decreto legge16/2012.
In questo contesto si vuol esaminare quello che sembra essere l'emendamento relativo al tema dei fabbricati rurali strumentali. Tale emendamento in particolare  introduce l'esenzione dell'IMU sui fabbricati rurali strumentali adibiti a stalle a serre magazzini e depositi ovvero quanto disposto dall'art. 9, c. 3 bis, D.L. 557/93 situati neli comuni montani e parzialmente montani quest'ultimi individuati dal disposto della L. 142/1990. Si ipotizza che la stessa esenzione venga prevista per i terreni montani.
L'emendamento riguarda esclusivamente l'IMU e non le imposte sul reddito per le quali riguarda la normativa in vigore.
affinche l'emendamento possa entrare in vigore per i terreni montani l'emendamento stesso richiede l'approvazione di un apposito Decreto legge che individui i Comuni montani per i quali viene prevista l'esenzione.

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