{"id":15473,"date":"2015-03-22T16:09:00","date_gmt":"2015-03-22T15:09:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2015\/03\/22\/imu-e-terreni-agricoli\/"},"modified":"2015-03-22T16:09:00","modified_gmt":"2015-03-22T15:09:00","slug":"imu-e-terreni-agricoli","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/imu-e-terreni-agricoli\/","title":{"rendered":"Imu e terreni agricoli"},"content":{"rendered":"<p>Affinch\u00e9 possa essere applicata l\u2019esenzione Imu per i terreni agricoli situati in zone parzialmente montane, \u00e8 necessario che detti terreni, posseduti da coltivatori diretti e da imprenditori agricoli professionali (Iap) iscritti nella previdenza agricola, siano concessi in affitto o comodato ad altrettanti Iap e Cd, sempre iscritti alla previdenza agricola.<br \/>\nInoltre, se un Comune, per l\u2019anno 2014, non ha deliberato le aliquote per i terreni agricoli, l\u2019aliquota applicabile per i terreni in questione sar\u00e0 quella di base pari a 0,76%.<br \/>\nInfine, i soggetti che hanno effettuato versamenti dell\u2019Imu per i terreni che in base ai vecchi criteri risultavano imponibili e che, invece, in virt\u00f9 dei nuovi criteri \u2013 introdotti, a partire dal 2014, dal D.L. 4\/2015 \u2013 sono esenti dall\u2019Imu hanno diritto a richiedere il rimborso di quanto versato o a effettuare la compensazione se prevista dal regolamento comunale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Affinch\u00e9 possa essere applicata l\u2019esenzione Imu per i terreni agricoli situati in zone parzialmente montane, \u00e8 necessario che detti terreni, posseduti da coltivatori diretti e da imprenditori agricoli professionali (Iap) iscritti nella previdenza agricola, siano concessi in affitto o comodato ad altrettanti Iap e Cd, sempre iscritti alla previdenza agricola. Inoltre, se un Comune, per [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-15473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archivio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imu e terreni agricoli - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"Affinch\u00e9 possa essere applicata l\u2019esenzione Imu per i terreni agricoli situati in zone parzialmente montane, \u00e8 necessario che detti terreni, posseduti da\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/imu-e-terreni-agricoli\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imu e terreni agricoli - Beneggi &amp; 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