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Bio methane and agricoltural income

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A new opinion by the lawyer Bonaventura Sorrentino of the Sorrentino Pasca Toma Law and Tax firm has been published in the number 137 of Ecomobile.

The firm, which specializes in issues related to the energy and oil sector, explores the issue of encouraging by government financing the production of bio methane fuel and its regulation in direct taxes. Mr. Sorrentino considerations for a correct fiscal regulation still now continue to face the question of agricultural income.

Including the production and sale of bio methane within the agricultural income and therefore apply a lump-sum taxation seems to be the general rule. But beware, this applies only if the criterion of prevalence is respected, that is, that the sources of energy production and / or, as in this case, of fuel, comes mainly from the farm and from its products.

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