The letters for the Superbonus
In the ad hoc section titled “Strengthen the effectiveness of checks in the cadastral sector”the MEF therefore announces that the actions for the garrison of the territory will continue, also through theadoption of innovative control methods, “In order to bring out the properties not updated in the land registry and encourage the cadastral declaration by defaulting subjects”.
In this area, the precepts established by the Budget Law 2024 will be implemented, regarding the checks on the presentation of the declaration of variation in the land registry For real estate units subject to interventions of subsidized works by the tax deductions referred to in article 119 of the decree-law no. 34 of 2020, converted by sending communications aimed at promoting spontaneous regularization by the taxpayer.
So far nothing new.
Direct checks for other building interventions
Instead, it is in the chapter that dictates the rules for “control of tax return and contrast to evasion” that the announcement of theexpansion of the audited audience who enter from now on in the sights of the taxman. In the key of contrast to the evasion – it is read in the text – they will be cadastral controls enhanced Also “Through the mapping of the properties that are not updated in the land registry and theUpdate of the cadastral values For properties subjected to energy efficiency and/or structural improvement, financed in whole or in part by public funds since 2019 “.
The effectiveness of the controls is still stated, will be strengthened through a refinement of risk analysis techniques and a better selection of the positions to be submitted to assessment by exploiting the interoperability between the different databases and strategically analyzing the data available. The controls on tax declarations are also speeded up. Therefore the non -cadastral verification activity will only concern those who have redeveloped with Superbonus interventions But also all those who have used public money In the form of deductions, forgetting to present the cadastral variation, due within 30 days of the end of the works.
The terms of assessment
But because the Revenue Agency has put The redevelopments made from 2019 onwards? The reason is easy to say. Article 20 of Legislative Decree no. 472/1997 “General provisions on administrative sanctions for violations of tax rules”establishes that the deed of dispute or the act of imposition of the sanction must be notified, under penalty of forfeiture, by 31 December of the fifth year following the one in which the violation took place.
Therefore, by 31 December 2025 all the violations issued from 2019 onwards can be ascertained. However, it is also to be considered that, as required by the same rules, when the obligation weighs on several subjects jointly and severally, that is to say in the case of more owners, if the agency has promptly carried out the notification of the contestation act , towards only one of them, the term comes extended of another year towards other subjects.
The interventions to be considered
On the other hand, the obligation to communicate cadastral variations in all cases in which the redevelopment interventions have led to variations capable of affecting the classification of the property is an obligation that comes from afarto be exact by the law that introduced the land registry, the Royal Decree 652/1939. As regards the specific rules and the list of interventions to be considered for the purposes of the communication of variation, it was coded by the territory agency twenty years: it is in fact of February 16, 2005 the director of the then territory agency relating to the methods for the assessment of variations in the state of fact of the properties not declared in the land registry, while the circular circular 10/t of 4 August 2005 called point by point the List of interventions to consider.
Further clarifications also in the subsequent circular 1/t/of 3 January 2006, which specifies in particular when individual limited importance, combined with each other, can instead give rise to the obligation in question. In fact, all Sismabonus interventions are among those that make the cadastral variation mandatory. In the case of Ecobonus, however, much depends on the type of work. In principle for those for which it was possible to access 65% the variation is always due.
How to get in order
Who has omitted the declaration It has the possibility to get in order as long as the assessment does not arrive, taking advantage of the active repentance. The DOCFA procedure automatically calculates the penalties due on the basis of the late presentation date of the declaration.
