Andi Publisherdesain ruangLP2STMICMI Orda SlemanHIRING TALENTAPaguyuban Dimas Diajeng JogjaSuara PribumiEmpower Punjab Children5 bloggeramerican party scassistive technology partnersbebimibroom corn johnnyschamber lains oflondonchaville blogclub de lisacolorado actioneobd toolgarage doors and partsglobal health wiregrb projecthaberedhave seat will travelimmovestinginspa kyotojohn hawkin sunratedkhaleej times jobsleegay lordlight house denvermclubworldmeet muscatinemidwest garage buildersmonika pandeynet protozopersonal cloudsrippin kitten1 buy celebrex onlinerobert drawsscreemoshahid onlinest francis luck nowsustainability pioneersthe berk shire mallthe blackmore groupthorn ville churchvisit mark twain lakeGarda MediaRadio Senda 1680Rumah JualIndependent ReportSultana RoyalDiyes internationalPasmarqueKudakyivABGXMoron CafeElm Sleepidnggidnppidnpp loginidngg loginoxliga loginoxligaEl Valle GritaHorror YearbookIdnplay NewsGang FlowKDUN RadioTech by AndroidALIVEfmFastCreaSitePrediksi SDY SGP MACAU HK dan Keluaran SDY HK SGPArcadia DailyTop Ten ThingsPlay Source InfoLestanze CafeDiesel SpecialistNGO CS TipCasal Del RavalIDNPPMeikartagrandal mas residenceTatoo Art IndonesiaLoves Diet SehatSkena FashionPrediksi Master Hari IniNaturindoFitAS Roma Forza RomaPT Eastparc Hotel TbkTutorials PhotoshopPolitikosGayPriderakun303Situs TogelHongkong PoolsMondoRealityAMA Yogyakartaaroma masakhidangan istimewainspirasi masakinfo alam indonesialiburan pariwisatajelajah alam indonesiawisata alam indonesiacek kesehatandunia edukasisolusi ekonomidunia skincarezona life styledunia mistisalam mistiskisah mistissumber misteridunia misteriberita sejarahsejarah masa laluwarisan sejarahsejarah internasionalmisteri sejarahkulit sehatdaily skinskin care hariantren skin carerahasia glowingzona musikhidup trendiarsitek modernrambut sehatrevolusi teknologidunia mahasiswateknologi otomotiflogo ipnu ippnuBukit Podomoro JakartaLRT City CiracasEpiltechBurgaslibphithan-usedcarTRUMQChris Caglebeer adventcagle cocartography vectorsGolovnaExtreme and crisis psychologyBoss Vape MedanLink Nonton GratisTonton GratisUnited GamingSV388Fundacion RapalaQris76Flowin77Link Alternatif Flowin77flowin77 deposit qrisIndojp188Indojp188Dunia FaunaFakta SehariTren HarapanGadgetkanGosipliciousiNewsComplexiNewsFootballPollux TierFoomer OfficialCommon SightJurnal TempoRuang MistisiNews CombatSitus DemoLove Food Ready MealsPetite PaulinaBeauty RivalSpecialty Network SllcmichaelmezoMitra Edukasi NusantaraAdana OptimumHilltown Karsiyaka HilltownIstanbul Optimum Premium OutletFDRE Ministry of EducationMancomunidad del Norteizmir OptimumKahramanmaras PiazzaSamsun PiazzaSanliurfa PiazzaKozzyMaltepe ParkAnkaraStikes AkbidyoKolom Online MakassarParoki Cikarang Gereja Ibu TeresaLazismu PekalonganPesantren Mahasiswa FIRDAUS MalangnulebaksiuIslahwebTEKNOKRAT MANDIRI INSTITUTERose Environmental LTDMaltepe PiazzaIzmir OptimumOhrana uaMoE E-Learning and D-LibraryRS PetukanganSTIE AMKOP MAKASSARclbktotoJogjapropertiLearn EnglishNyai99Imperial GroupEden VillasMega888MEGA888 CASINO ONLINEMEGA888 ORIGINAL APKMEGA888 TRUSTED SITEMega888 Free Download ApkMega888 Malaysia Casinohttps://peshawarhcbannubench.gov.pk/S Jalan & Coclbktotoclbktotohttps://art-imagery.com/https://www.troquedeenergia.com/seroja88seroja88seroja88clbktotohongkong poolshttps://capcusjp.org/https://inthecanaryislands.com/https://realpresidentdonaldtrump.com/https://ligasudamerica.com/https://insearchofabrother.com/https://www.beatfactorymusic.com/https://www.entradasx.com/https://theskepsis.com/https://www.algerien-heute.com/https://zichyfamily.com/https://www.worldrollingseries.com/https://www.transaktual.com/https://www.therhinoguide.com/https://www.kanyetalk.com/https://www.manoprograma.com/https://www.ibn-arabi.com/https://arikomondor.com/https://www.pembangunanmasyarakat.com/https://fasilitator-masyarakat.org/https://masyarakatkomik.org/https://www.masyarakatmandiri.org/https://masyarakatmadani.com/https://www.masyarakatpedulibpjs.org/https://www.berita-kedokteran-masyarakat.org/https://sampahmasyarakat.com/https://masyarakatcintabogor.com/https://masyarakatadat.org/https://www.kabarakyatsumsel.com/https://rakyatrukun.com/https://pestafutsalrakyat.com/https://www.rencanarakyat.com/https://www.nouveautes-actu.com/https://www.journalsubscriber.com/https://www.suararakyatdaerah.net/https://fragrancejournals.com/https://lifedesignjournals.com/https://www.zacharyselig.com/https://www.serwislokalny.com/https://www.mafiasecretjudge.com/https://www.racontemoiottawa.com/seroja88https://www.annsilvasbernina.com/hk poolsmakmur303makmur303seroja88makmur303akun303Politeknik Tunas PemudaclbktotoclbktotoLEDIKNAShttps://clbktoto.burgaslib.bg/PDAM BantulSMA Negeri 7 Tanjungpinangstit payakumbuhSMK BHAKTI PERSADAjadwal Bimtek NasionalSMK Negeri 2 Praya Tengahhttps://smart-leaders.net/blogs/file/itsupport rootsinternationalclbktotoclbktotoclbktotoelnamliahSv388Scatter Hitamsahabat sehatGaya Hidup Sehatdokter keluargaSolusi Kulit SehatRambut Sehat BerkilauRambut Indah SehatTren Hidup SehatInspirasi Lifestyleinspirasi hidup sehatZonaMusikIndonesiaDuniaMusikHitsmusikkitaInovasiOtomotifRevolusiOtomotifotomotifdigitalgayarumahmurahArsitekKreatifdesainruanganbelajarbersamapendidikanindonesiakebun indonesiatanaman indonesiakebun mandirikarya anak indonesiaide kreatifkreatif tanpa bataskreativitaskudunia kebunBonanza CandylandLink Scatter HitamLink Gacor ThailandCLBKTOTOCLBKTOTODeposit Via QrisSeroja88Seroja88Makmur303Makmur303Khasanah Sari BakeryDana Mitra LingkunganHimpunan Sarjana Kesusastraan IndonesiaSmart Doctors https://greenville-autorepair.com/https://www.phuketwebmedia.com/https://seroja88-a1.cut.org.co/https://www.gamespendidikan.com/https://linkpendidikan.com/https://www.bavanatecotour.com/https://bigtimerush-nickpress.com/https://www.moreshetashkenaz.com/https://babygamba.com/https://www.aventurabiz.com/https://www.christianrockrocks.com/https://majalahsuarapendidikan.net/https://www.pendidikanislam.net/https://pendidikanbahasajepang-unnes.com/https://filmingkenya.com/https://www.highways-denmark.com/https://artikelpendidikan.net/https://www.tourcentroamerica.com/seroja88seroja88seroja88seroja88seroja88Prediksi Master HK Hongkong Hari Ini 01 April 2025Prediksi Master Sdy Sydney Hari Ini 01 April 2025Prediksi Master Macau Hari Ini 01 April 2025arema fc libur lebaranchelsea bidik bek feyenoorderling haaland cederajadwal semifinal coppa italialiverpool incar jonathan tahpssi dikabarkan dekati tristan gooijertimnas indonesiatristan gooijerlegenda psms dan psmole romeny bikin hebohaksi keren gol spektakulerpelatih oxford unitedromeny gagal selamatkan oxfordbintang muda dari atletico madridsatu wajah 2 tujuanole romeny membawa indonesiamilan turun performasalah satunya rizky ridhocalvin verdonk akhirnya buka suaramembawa tim red sparkpenentu indonesia lolos piala duniarumor pemain naturalisasi terbarumedia asing soroti jay idzesPrediksi Master SGP Singapore Hari Ini 02 April 2025Prediksi Master HK Hongkong Hari Ini 02 April 2025Prediksi Master Sdy Sydney Hari Ini 02 April 2025Prediksi Master Macau Hari Ini 02 April 2025prediksi master sgp singapore hari ini 03 april 2025prediksi master hk hongkong hari ini 03 april 2025prediksi master sdy sydney hari ini 03 april 2025prediksi master macau hari ini 03 april 2025alasan kenapa kamu masih belum kayacara instant cairkan dana kagetkisah pertarungan demon slayerojk ingatkan modus penipuanpraktis langsung cairtelat bayar utang pinjol3 resep opor ayamlagi heboh tersebarberita hebo perihal thr ilegalrilis iphone 17Prediksi Master HK Hongkong Hari Ini 04 April 2025Prediksi Master Sdy Sydney Hari Ini 04 April 2025Prediksi Master Macau Hari Ini 04 April 2025platform game onlinedapatkan saldo shopee paycek nomor andaupdate aplikasi penghasil uangsyarat dan ketentuan cek di sinicara dapatkan saldo tambahanPrediksi Master SGP Singapore Hari Ini 05 April 2025Prediksi Master HK Hongkong Hari Ini 05 April 2025Prediksi Master Sdy Sydney Hari Ini 05 April 2025Prediksi Master Macau Hari Ini 05 April 2025

Fabbricati rurali, la stretta è pesante (I)

Secondo la disciplina fiscale, i fabbricati rurali godono da sempre di un trattamento privilegiato: né dal punto di vista IRPEF né da quello ICI subiscono la tassazione, spesso pesante, prevista per la generalità dei fabbricati.

Essi sono considerati, in pratica, come una sorta di pertinenza del terreno agricolo su cui insistono, e non gli è riconosciuta un’autonoma valenza tributaria: un quadro complessivo di evidente tutela per la categoria dei piccoli agricoltori, raramente costituita da contribuenti facoltosi.


Sennonché, col passare degli anni il legislatore si è accorto che qualcosa non quadrava. I presunti fabbricati rurali sparsi nel territorio hanno finito per ammontare a diversi milioni, una gran parte dei quali, oltretutto, completamente sconosciuti al catasto. E alle prime verifiche, è saltato fuori con incredibile frequenza che certi presunti fabbricati rurali erano normali abitazioni, quando non vere e proprie ville dotate di tutti i comfort.

E così l’Erario ha pensato bene di correre ai ripari. Innanzitutto, si è data una definizione di “fabbricato rurale”, per togliere ogni accenno di vaghezza ad un concetto fin troppo nebuloso. Così, oggi si ritiene tale un edificio la cui esclusiva funzione sia quella di assumere un ruolo puramente strumentale ad un’attività agricola esercitata sul terreno su cui il fabbricato stesso insiste: l’esempio tipico è il classico capanno degli attrezzi. Ogni utilizzo diverso fa decadere automaticamente ogni ipotesi di ruralità.


Dopodiché si è data vita ad una gigantesca operazione di rastrellamento sul territorio senza precedenti. Con l’ausilio delle immagini satellitari e con la partecipazione attiva dei Comuni (a loro volta interessatissimi a recuperare a tassazione tanta ICI evasa impunemente), l’Agenzia del Territorio ha iniziato da qualche tempo a setacciare palmo a palmo l’intero territorio italiano, con risultati impressionanti.