IMU benefits for pensioners registered with agricultural insurance

Agricultural land: is the retired direct farmer entitled to Imu discounts?

The Court of Cassation, with order 10876/2024 of 23 April, established that, in the case of a direct farmer, the fact of being retired and registered with agricultural insurance does not preclude the right to IMU concessions for agricultural land. This decision recognized the arguments of a taxpayer, to whom the Municipality had initially denied this relief.

The story

The case involved a taxpayer, a

retired direct farmerwho had challenged an IMU assessment notice relating to the year 2015. He claimed to have the right to discounts provided for direct farmers, despite receiving a pension. The judges of first instance had rejected the appeal, reasoning that the taxpayer’s pension income was higher than that deriving from the cultivation of the land and that therefore he could not be considered a direct farmer in all respects.

The Court of Appeal also rejected the appeal: according to the judges of second instance, the fact of receiving a pension a priori excludes the qualification of direct farmer, regardless of whether the pension derives from agricultural activity or not. The Court also underlined that continuing to pay voluntary contributions in agriculture did not influence the decision.

What does the Supreme Court say about IMU benefits for retired farmers?

The Court of Cassation overturned previous decisions, observing that recent regulatory changes have redefined the criteria for the recognition of

IMU concessions for agricultural entrepreneurs. In particular, the legislation it no longer requires registration in the municipal list but in the regional oneand it is up to the Regions to verify the possession of the necessary requirements for the attribution of the professional qualification to the agricultural entrepreneur, from which the tax breaks derive.

In particular thearticle 78-bis, paragraph 3, of Legislative Decree no. 104 of 2020 introduced a significant change in the IMU regulations, with retroactive effects, favoring pensioners who continue to carry out agricultural activities. According to this provision, direct farmers and professional agricultural entrepreneurs can enjoy IMU benefits even if they are retiredprovided that they maintain their registration in agricultural social security and welfare management.

This implies that the pensioner must continue to carry out agricultural activities in such a way as to guarantee this registration.

The law explicitly aims to support the exercise of agricultural entrepreneurial activities, facilitating access to the tax breaks provided for agricultural land. It establishes that for a pensioner, maintain

registration in agricultural social security management (which involves the payment of contributions relating to agricultural activity) is sufficient to benefit from IMU benefits. This registration therefore certifies that the pensioner continues to be active in the agricultural sector.

What did the Supreme Court decide?

The judges of legitimacy finally annulled the previous sentence, which denied IMU benefits to the taxpayer. They accepted the pensioner’s reasons, retroactively applying the rules of authentic interpretation provided for by article 78-bis. They confirmed that being a pensioner does not in itself represent an obstacle to the recognition of IMU benefits for agricultural land owned. The cassation of the contested sentence reaffirms that the only condition required to enjoy the tax benefits is the continued registration in the agricultural social security, indicative of a continuous agricultural activity and also evaluated in terms of agricultural income compared to other income, according to the established criteria at the social security level.

What are the consequences for retired farmers?

This legislative interpretation opens the door to numerous retirees who, despite having formally ceased their main working career, continue to dedicate themselves to agriculture, allowing them to benefit from significant economic support through tax breaks. It is a measure that recognizes and enhances the continuous contribution to the agricultural sector, even in the retirement phase, underlining the importance of this activity not only as a source of income, but also as a long-term professional and personal commitment.