Italian court upholds IMU tax relief for retired direct farmers

A second‑level Lombardy Tax Justice Court issued ruling No. 1040 of 2026 confirming that pensioners who are direct farmers retain eligibility for IMU tax exemptions, provided they remain enrolled in the agricultural pension scheme and meet the substantive agricultural activity requirements. Coldiretti Como Lecco highlighted that the decision removes longstanding uncertainty for retirees who continue to work the land, preserving agricultural production, landscape maintenance and rural presence in provinces such as Como and Lecco.

The National Institute of Social Security (INPS) issued a clarification on 15 July 2026 outlining the conditions to keep the agricultural contribution discount. The guidance specifies that employers must fulfill all formal hiring obligations, respect placement quotas for persons with disabilities, comply with rules on foreign workers’ permits, and avoid illicit subcontracting. Failure to meet these procedural requirements will lead to revocation of the discount.

Both measures aim to sustain agricultural activity in mountainous or disadvantaged zones by ensuring continued fiscal and contributory incentives for farms and cooperatives operating under the 1988 law and its 2023 extensions.