Il DPR n. 917/1986 e succ. modd. consente ai possessori di terreni di richiedere la variazione di reddito domenicale per sostituzione della qualità di coltura o per diminuzione della capacità produttiva imputabile a specifiche cause (naturale, esaurimento, frane, erosioni ecc.). L’Agenzia delle Entrate, con cadenza quinquennale, verifica gratuitamente tali segnalazioni.
Si riporta di seguito nota dell’Agenzia e relativo Manifesto contenenti le modalità di richiesta.
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