The real estate stock registered in the Italian cadastral archives is made up of just under 76.5 million properties or portions of them. To analyze the size of the Italian real estate assets, on which the political controversy relating to the land registry reform is raging, is a dossier prepared for time.news by the Centro Studi Local Entities (Csel), based on data from the Revenue Agency updated to 31 December 2020. Almost 66 million of these properties – explains Csel – are registered in the ordinary and special cadastral categories, with attribution of annuities. The sum of the cadastral income (ie the amount taxable by the tax authorities) of the buildings in group A, with the exception of the offices, is 17.2 billion euros.
About 3 and a half million are, however, registered in the cadastral categories of group F, which represent units that are not suitable, even if only temporarily, to ordinarily produce an income, and about 6.8 million are non-censable commons, i.e. common property. and which produce no income, or units still in process. The properties registered in group F are those which, for various reasons, do not produce income – reminds Csel – and which therefore do not appear to have an income for taxation purposes. It includes: urban areas (F / 1), flat roofs (F / 5), units under construction (F / 3), defined (F / 4) or awaiting declaration (F / 6), i.e. units who find a temporary location in these categories, which must be followed by a classification corresponding to the definitive characteristics that those properties will assume.
In 2020, the buildings that appeared to be under construction were 692,035 and those awaiting declaration 149,764. Enrollment in categories F / 3 and F / 4 should be exclusively temporary: from 6 to 12 months, extendable only upon presentation of a declaration proving that the construction or renovation works have not actually been completed. “In practice, however, this rule is largely disapplied and the permanence, for years or even decades, in these categories has become a widespread stratagem to unduly enjoy the exemption from taxation that derives from it”, warns Csel.