Anti-avoidance plan

Housing, algorithm and databases to flush out black rents, ghost houses and out-of-date cadastral rents

The government's strategy aims to enhance information cross-fertilisation to cut evasion

3' min read

3' min read

Put under the lens the properties that have cashed in the superbonus and seismbonus from 2019 onwards, to check the need to update their cadastral rents. Map properties not included in the Land Registry records. Use the national identification code for short rentals as an anti-avoidance measure.

The challenge of setting up

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If, as the Minister of the Economy Giancarlo Giorgetti explained a few days ago, the manoeuvre will not contain a chapter dedicated to updating annuities, the theme of recovering evasion linked to bricks and mortar is very much on the government's political horizon. This is clearly stated in the Budget Structure Plan, which indicates all these objectives as priorities to be pursued, with a time horizon ranging between 2026 and 2028.

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Even if there are no new regulations to be approved, because from the 2024 manoeuvre onwards these issues have already found their regulation, there is a need to apply them in full, bringing the various databases up to speed and using the information crossings already available. In this sense, the case of short rentals is exemplary.

At present, the platform containing the national identification codes (Cin), strongly desired by the Ministry of Tourism, is in the process of being populated, after an abrupt acceleration in recent months, and in a few weeks sanctions for those who do not comply will begin. The Psb, however, already indicates the final landing place, to be reached by 2026: to promote tax compliance, Cin for short rentals will be included in the tax risk analysis databases held by the Revenue Agency.

The idea is to identify more precisely who is running a bed and breakfast, thanks to the new platform, and then automatically bring out indicators of anomalies, which can then be investigated. In this way, those who run their business totally or partially in the black have less and less chance of remaining on the side of the black economy.

Strengthened cadastral controls

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Even on the Land Registry front, the government's initiatives are grafted onto rules that already exist. There are, in fact, already obligations to communicate variations after the end of the works and the constraint to make upward variations in the event of an increase in rooms or an increase in value of more than 15 per cent.

In order to apply these principles and to implement what the Budget Law 2024 already says, however, a strengthening of controls will start between now and 2028, once again moving from the automatic ones: with the superbonus, in fact, there has not been that wave of upward variations that was expected. And this brought less Imu than was due into the municipalities' coffers.

Buildings 'that have undergone energy efficiency and/or structural improvement works, financed in whole or in part by public funds since 2019' will then be put under the lens. Thus, in this time frame, mainly superbonus and seismbonus.

Finally, the need to map the properties not included in the cadastral register returns: these are the ghost properties, some two million artefacts completely unknown to the tax authorities, from which substantial taxation could be recovered. They will be subjected to a treatment of mapping and controls, with the new technological tools available, in order to bring out, also in this case, new revenue.

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