Rising land registry rents: the consequences of the superbonus
The Budget Law 2024 provided for checks by the Inland Revenue Agency on the submission of variation declarations. Cadastral variations can lead to higher taxes for those who have obtained the superbonus. Here is when the obligation to update the annuity is triggered
by Giuseppe Latour and Giovanni Parente
2' min read
Key points
2' min read
Increases in value may lead to a revision of the cadastral rents. And this can lead, in cascade, to paying more taxes, starting with Imu. This rule is behind the words with which the Minister of the Economy, Giancarlo Giorgetti, evoked a revision of the cadastral values of those who obtained the superbonus in past years. A rule that, to tell the truth, already exists even if it is not always respected.
The terms
.Land registry variations must be communicated at the end of all renovations. According to the Consolidated Law on Construction, in fact, at the end of the building work, the construction manager must deposit with the municipality, in order to close the building file, proof that the cadastral variation has been submitted (using the telematic procedure called Docfa) or a declaration that the interventions have not entailed a change in classification. The deadline for doing this is 30 days from the end of the works.
The superbonus
.Precisely because this adjustment is not always made, the Budget Law 2024 (last year's) had already introduced a rule whereby the Inland Revenue Agency goes to check, for properties on which the superbonus has been obtained, 'whether the declaration of cadastral variation has been submitted', 'also for the purposes of any effects on the property's income on record in the cadastre of buildings'. These checks are made on the basis of selective lists and may lead to compliance letters being sent to taxpayers.
Superbonus, nuovo invio di dati anche per le spese già effettuate: come funziona
Rules for variation
.But when is it mandatory to update one's annuity? In principle, many superbonus works today do not entail an obligation to change the annuity. This obligation only exists when the number of rooms is increased or when the volume is increased. If, however, even in the absence of these conditions, the value of the property is increased by at least 15%, the annuity is updated. The latter condition may occur, for example, when work such as a thermal insulation has been carried out.
16 per cent increase
.These changes can lead to increases in cadastral rents of 16-18% in the case of a one-class jump and more than 30% in the case of a larger jump of two classes. This is said by the simulator that allows us to see what happens in different cities with a jump in class. In Rome, for example, an A4 council house in the lowest class with 6 cadastral rooms in census zone 2 with a base level income of 759 euro would rise to 883 euro with the passage of one class (+16%) and to 1,038 euro with the passage of two classes (+36%). In Milan, on the other hand, an A4 council house of intermediate class with 6 cadastral rooms in census zone 2 would go from an income of 604 euros to 712 euros with the passage of one class (+18%) and to 836 euros with the passage of two classes.
