The sale of agricultural land is subject to a preferential regime whereby the taxation on the realized capital gain is subject to tax only when less than five years have elapsed between the purchase and the sale. Instead, in the case of building land, and therefore also of land that falls within the scope of a Plan for Productive Settlements, the capital gain, i.e. the gain realized as the difference between the purchase price and the sale price, is always subject to taxation. The period of possession is irrelevant in this case. As regards the methods of calculation, the purchase value is that declared in the deed of donation, to be increased by the related expenses, ie the notary's fee for the purchase and other ancillary expenses; registration taxes, mortgage and cadastral taxes; the expenses necessary to arrange and fence off the land, etc., provided that they are all duly documented. When submitting the tax return, it is possible to choose whether to subject the gain to separate taxation, reporting the sum in part D of the 730 model, or to full taxation using part RM of the Redditi model.