Description
means a person who possesses adequate knowledge and skills and who devotes at least 25% of his or her total working time to agricultural activities (as defined byArticle 2135 of the Civil Code), either directly or as a partner in a company, and who derives at least 25% of his or her total income from such activities.
The figure of the IAP was introduced by Article 1 of Legislative Decree no. 99 of 29 March 2004 - amended by Legislative Decree no. 101 of 27 May 2005
Partnerships, cooperatives and joint stock companies, including those with a consortium purpose, are considered professional agricultural entrepreneurs if their articles of association provide for the exclusive exercise of the agricultural activities referred to inArticle 2135 of the Civil Code and they meet the following requirements
- in the case of partnerships, if at least one partner has the status of professional agricultural entrepreneur. In the case of limited partnerships, the qualification refers to the general partners;
- in the case of corporations or cooperatives, where at least one director, who is also a member in the case of cooperatives, holds the title of professional farmer. The qualification of professional agricultural entrepreneur can only be contributed by the director to one company.
| The IAP enjoys the same tax benefits for the purchase of agricultural land as direct cultivators registered with the INPS social security scheme. |
| The provisions relating to the professional agricultural entrepreneur also apply to individuals or companies that, while not meeting the requirements set forth in paragraphs 1 and 3, have submitted an application for recognition of the qualification to the competent Region, which issues the appropriate certification, and have registered with the appropriate INPS management. Within 24 months from the date of submission of the application for recognition, unless a different deadline is set by the Regions, the interested party must prove to be in possession of the requirements set forth in paragraphs 1 and 3 above, under penalty of forfeiture of any benefits obtained. |
Restrictions
The requirements to be met by the professional farmer
- at least 25% of his total working time
- at least 25 % of one's overall income from work (excluding pensions of any kind)
- professional knowledge, which can be demonstrated alternatively by
(a) an agricultural qualification (degree or diploma)
b) professional patent for agricultural entrepreneurs (BPIA), to be obtained at the Edmund Mach Foundation in S. Michele a/A.
c) interview examination
d) agricultural activity for at least 3 years
e) attendance of specific nationally recognised course for IAPs with passing of final exam
- possession of VAT number
- registration with the Chamber of Commerce, Industry, Craftsmen and Agriculture - CIAA business register