Saturday, March 7, 2009
Rugrat Wild Rescue Game
The Land Agency by Circular No 7, ref. 48 015 of 15 June entitled "Establishment of buildings that have lost their requirements for recognition of rural and never declared in the land register.." clarifies the procedures for the acquisition of land in buildings that have lost their requirements for approval of the countryside for tax purposes or those not fully declared.
The circular is issued in respect paragraph 36 of Article 2 of Decree Law 3 October 2006, No 262 converted with amendments into law November 24, 2006, No 286, amended article 1, paragraph 339 of the Law of 27 December 2006, no 296 (Finanziaria 2007).
remember that the decree of the President March 23, 1998, n.139 states that in order to be recognized as a rural property must exist in conjunction with the following requirements: •
the building must be owned by the person having rights of property or other real rights on agricultural land or held by the tenant or the tenant of the land, or by holders of pensions paid as a result of activities carried out individually in agriculture;
• the property must be used, such as housing or agricultural use, the persons referred to above, based on a suitable title, or used by employees of agricultural activities for an indefinite period or recruited for a fixed period of not less than one hundred days, or indefinitely in the activities in mountain pastures;
• the land to which the building is slave must have an area of \u200b\u200bnot less than 10,000 square meters and must be registered at the Land Registry and given specific agricultural income. The area to be considered for this purpose is reduced to 3,000 sq m if the land is used for crops specialized or intensive cultures in the greenhouse or mushroom;
• the turnover from agriculture lessee of the subject must be more than half of his total income. That income should be excluded from the pension paid as a result of activities in agriculture. In the case of mountainous terrain, this limit is reduced by half to one quarter. For those who do not have the VAT on turnover should be assumed equal to the maximum limit for exemption from submission of declaration under Article 34 of Presidential Decree No. 633 of 1972;
• The property must not, however, due to land categories A / 1 or A / 8, that should not be called luxury homes under DM 2 August 1969.
Therefore, all buildings that have lost and / or do not meet the above requirements of rurality must be registered at the Land Registry.
Therefore, all former owners of rural buildings should consult a qualified engineer (surveyor) that will take any steps needed for the transition of former rural buildings at the Land Registry.
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