Agricultural taxation

The taxation of agricultural enterprises has received special attention from the tax legislator, who has historically given this area a preferential tax treatment. In this respect, reference should be made to the tax relief schemes in terms of direct taxation, concerning the determination of the tax base on a cadastral basis, the “special” VAT regime for indirect taxation, as well as the benefits reserved for the purchase and sale of farming land. The specific characteristics of the agricultural sector should also be taken into account, since the profitability of its businesses is strongly linked to risk factors (such as adverse weather conditions), which often do not depend on human actions and can compromise entire production cycles.

The #W&CN provides its customers, especially agricultural enterprises and wineries, with assistance and consultancy services in fiscal, tax and legal matters, so as to make the most of the tax relief schemes and benefits provided by sector regulations. The #W&CN will follow the company from its establishment to the business management and administration, also by constantly monitoring the news in terms of tax deductions and allowances, with particular attention to the European Union legislation.