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incentivi agricoltura


Incentivi economici per chi acquista trattori e macchine agricole. Con l’approvazione del decreto Competitività, il governo ha stanziato un credito d’imposta del 15% per gli imprenditori agricoli che acquistano macchinari agricoli nuovi di fabbrica tra il 24 giugno 2014 e il 30 giugno 2015.

Il credito di imposta interessa solo le aziende soggette a reddito di impresa indipendentemente dal regime contabile adottato, e non possono usufruirne le imprese agricole che dichiarano il reddito su base catastale, mentre sono ammesse quelle a bilancio.

Per avere diritto ai finanziamenti del 15% sull’acquisto di trattori e macchine agricole, si guarda all’incremento patrimoniale che risulta dalla differenza tra il valore complessivo dei beni strumentali a fine esercizio e quello medio dei 5 anni precedenti. Il risparmio fiscale viene goduto negli anni successivi, cioè quelli in cui è lecito attendersi il ritorno economico dall’investimento fatto e quindi dalla maggiore produttività raggiunta dall’impresa.