Housing for seasonal farm workers and apprentices: 12-month accelerated depreciation and local taxes pro rata to occupancy

Improvement works on dwellings completed over two years earlier, paid by farm employers to house their employees (or by employers of apprentices for their apprentices), may be depreciated over twelve months (article 39 quinquies FD of the General Tax Code) for investments made before 1 January 2007. Property tax (article 1388 quater) and housing tax (article 1411 bis) on premises used only to house seasonal farm workers and apprentices are calculated pro rata to their occupancy in the previous year, on a declaration filed before 1 January.