Nations Educational, Scientific and Cultural Organisation (UNESCO) to recognise “truffle hunting and extraction in Italy” as intangible cultural heritage in 2021. Despite this very important recognition, the framework law on the harvesting, cultivation and trade of fresh or preserved truffles intended for consumption currently in force dates back a long time (Law No. 752 of 16 December 1985)13, which is why a new draft law (No. 1412) was presented to the Senate on 5 March this year, aimed at bringing the old regulations into line with European legislation. This draft law does not appear to modify the relevant tax legislation, which remains that referred to in Article 1, paragraphs 626-699 of Law No. 145 of 30 December 2018 (2019 budget law), which does not expressly mention truffles or mushrooms, but refers more generally to “non-wood wild products generated by the harvesting activity described in ATECO class 02.30”14, which includes these gastronomic products. This legislation takes into account the possible involvement of different types of individuals. The very nature of non-wood wild products, in fact, allows for the development not only of cultivation activities (agricultural activities carried out by agricultural entrepreneurs), but also of mere harvesting activities (nonagricultural activities not necessarily carried out by agricultural entrepreneurs). It is therefore necessary to distinguish between: a) occasional harvester, who limit the activity to harvesting without caring for the biological cycle in an occasional and unorganised manner, with the products destined for the market; b) professional harvester, who harvest the product in a professional and organised manner, with the products destined for the market; c) agricultural cultivator and harvester, who is involved in both activities, also taking care of the biological cycle (the new draft law refers to truffle cultivators and producers). However, if prior to 201615, for income tax purposes, the activities carried out by these individuals gave rise to other income (Article 67(i) of the TUIR), 13 It is interesting to note that in this legislation, the liberalization of truffle collecting as a spontaneous and unorganized activity “to be carried out with the help of truffle dogs” was most likely inspired by a ruling (n. 55/1985) of the Provincial Tax Commission of Urbino, which had classified income from truffle gathering with dogs as occasional, identifying it as other income. 14 In addition to berries, nuts, balata and other rubber-like gums, cork, shellac and resins, balms, vegetable hair, sea hair, acorns, horse chestnut fruits, mosses and lichens, which we will not deal with here. 15 That is, when there were no specific regulations governing the harvesting, cultivation and exploitation of truffles. 530 PAOLA MILIOTO
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