IMU AGRICULTURE AND WINE: THE "MAP" OF PAYING AND NON PAYING TOP ITALIAN WINE TERRITORIES, ACCORDING TO THE 2015 DECREE NUMBER 4. MANY DISSIMILARITIES IN THE SAME DOC. WHY TERROIR MAKES A DIFFERENCE FOR TAXES

It is not easy to estimate what the impact of the Municipal property tax, IMU will be on wine territories. What is certain, following the various legislative actions in recent days, is that by 10 February 2015, vineyards in municipalities classified as "non-mountain" (according to the Istat list updated to January 1, 2015), will have to pay within the 10th, as required by the Decree law number 4 of 2015, unless the municipality is covered by exemptions as described under the Ministerial Decree of 28 November 2014.
In that case, the new rules will be valid starting June 2015. Vineyard owners in territories classified totally “mountain” however, will not have to pay anything. In municipalities classified "partially mountain", the exemption is only for farmers and professional agricultural entrepreneurs (which applies to those who own, rent or lease land).

Elaborating the above information, WineNews made up a "map" of those who have to pay and those who do not, considering the classification of municipalities of some of the most famous Italian wines, where the wine chain has an important economic and social impact.
And there are many surprises. For example, comparing the two most famous Italian wines, Barolo and Montalcino, in the Piedmont town everyone pays (and the same goes for Barbaresco, Serralunga d'Alba, Nizza Monferrato, and so on), because they are in the "non-mountain" category, while in the land of Brunello very few pay because they are "partially mountain". As far as bubbles are concerned, there are differences here too. Vineyards in Erbusco, the "capital" of Franciacorta, or Canelli, Municipality symbol of Asti (like in most of the municipalities who insist on the two names) pay, while Mezzocorona, Lavis and Trento, among the Trentodoc vineyards (and almost all the others of the same denomination), the exemption is total because they are in the “mountain” category. The case of Prosecco DOCG is singular, among them all: In Conegliano, everyone pays, while in Valdobbiadene farmers and professional agriculture entrepreneurs are exempt.

Everyone in Soave pays. Farmers and entrepreneurs are exempt in Negrar, one of the most important municipalities in Valpolicella; however, given the vastness of the territory, the situation is patchy. Modena or Castelvetro di Modena, the lands of Lambrusco, and Bardolino pay. Farmers and entrepreneurs don’t pay in Collio in Friuli and in municipalities like Cormons, while in Dolegna del Collio they are all exempt.

It is a curious situation even in Verdicchio territories. Matelica is considered totally mountain, and does not have to pay IMU; Jesi is “non-mountain”, and everyone has to pay. There is a partial exemption in Scansano, capital of Morellino wine and also in Montepulciano, homeland of Vino Nobile. Everyone has to pay, instead, in San Gimignano, famous for Vernaccia wine as well as in Castagneto Carducci, land of the great red wines of Bolgheri. The situation in Chianti seems indecipherable, given the extent of the denomination, but it is patchy even in Chianti Classico. In San Casciano Val di Pesa, for example, there are no exemptions while instead small farmers or entrepreneurs in Castellina in Chianti, are exempt.

In neighboring Umbria, however, Montefalco, home of both Sagrantino and Orvieto, one of the most important white wine districts are exempt and so is Frascati in Lazio.
Further south, there is no exemption for San Martino of Marruccina, symbol of Montepulciano d'Abruzzo as well as for most of the producers of Taurasi and Aglianico Irpinia, where municipalities like Taurasi, Mirabella Eclano or Avellino are classified not mountain.

In Puglia, there is no exemption for Cellino San Marco, Manduria, Salice Salentino, Cupertino or Trani. In Sicily, virtually all municipalities of the Doc Etna are exempt, as well as Castiglione di Sicilia, ranked mountain. Pantelleria, land of the great sweet wines, has a partial exemption, while everyone has to pay in Menfi, one of the most important wine districts. In Sardinia, total exemption in the municipality of Serdiana, among the most important towns for Carignano del Sulcis.

This is a simplified and partial look, of course, on far more intricate and thorny matter that underlines how not only does a "terroir" make a difference in quality but also for taxes.