The land registry reform, provided for by the tax delegation law, is announced as one of the next main points of friction in the majority: the center-right asks to cancel and the center-left to maintain or strengthen. As early as the next few weeks, the parties that support Mario Draghi’s government will have to enter into the discussion on the fiscal delegation, which up to now in the Finance Committee in the House has seen only the initial skirmishes with the presentation of the amendments.
What does Article 6 provide
Article 6 of the law provides for the delegation to the Government for the adoption of rules to modify the cadastral survey system of buildings, providing for new tools to be made available to the municipalities and to the Revenue Agency, with the aim of facilitating the ” identification and correct classification of properties. The standard indicates the principles and guiding criteria that must be used for the integration of the information present in the land registry of buildings (to be made available from 1 January 2026). This information must not be used to determine the tax base of taxes deriving from the cadastral records or for tax purposes.
The guiding principles and criteria
In particular, an asset value and a discounted annuity will be attributed to the real estate unit, recognized on the basis of market values, also through periodic adjustment mechanisms. For real estate units recognized as being of historical or artistic interest, adequate reductions in the average ordinary asset value must also be introduced, considering the heaviest maintenance and conservation costs. This information must not be used for the determination of the tax base of the taxes deriving from the cadastral results nor, in any case, for tax purposes.
New tools for municipalities and the Revenue Agency
It will be necessary to provide tools, available to the municipalities and the Revenue Agency, to facilitate and accelerate the identification and, possibly, the correct classification of the following categories:
1) the properties currently not registered or that do not respect the actual consistency, the relative intended use or the assigned cadastral category
2) building land stacked as agricultural
3)the properties abusive identifying specific incentives and forms of enhancement of the assessment activities carried out by the municipalities in this area, as well as ensuring the transparency of the same activities
Then it will be necessary to provide organizational tools and models that facilitate the sharing of data and documents, electronically, between the Revenue Agency and the competent offices of the municipalities as well as their consistency for the purposes of the registration of real estate units.
What the EU asks for
Some documents of the Council of the European Union and international institutions have repeatedly invited Italy to shift the tax burden from work, reducing tax breaks and reforming cadastral values not updatedas well as to combat tax evasion, in particular in the form of non-invoicing, by enhancing mandatory electronic payments (Recommendations to Italy 2019) and concentrating investments on the green and digital transition (Recommendations 2020).