The recent decree of 8 March 2024, issued by the Ministry of Economy and Finance (MEF) and published in the Official Journal on 24 May 2024, introduces important updates for non-registered category D buildings.
This legislation provides for the annual review of the coefficients necessary to determine the value of these real estate units, which is fundamental for the calculation of the Municipal Tax (IMU) and the Real Estate Tax on Marine Platforms (IMPI).
What are the main changes and how will they impact businesses and property owners? Let's find out together.
Details of the decree and categories affected
The Mef Decree of 8 March 2024 contains therevaluation index for 2024, also including those from previous years. This measure specifically concerns buildings that can be classified in category D not registered, i.e. those not registered in the Land Registry and owned entirely by companies.
These properties must be separately accounted for, as required by current legislation.
According to what has been clarified by the Tax Office, the value of non-registered category D properties, which represents the tax base for the IMU and IMPI, is determined by applying the updated coefficients to the amount resulting from the accounting records gross of depreciation quotas.
This procedure is established by article 1, paragraphs 746 and 782, of law no. 160/2019.
Revaluation coefficients for 2024
The decree therefore establishes new revaluation coefficients, which must be applied to calculate the value of non-registered category D buildings. The coefficients take into account Istat data relating to the trend in the cost of building a warehouse, ensuring an accurate and updated evaluation.
For the year 2024, the coefficient is set at 1.02. Below are the coefficients for previous years:
- 2023: Coefficient 1.04
- 2022: Coefficient 1.17
- 2021: Coefficient 1.21
- 2020: Coefficient 1.22
- 2019: Coefficient 1.22
- 2018: Coefficient 1.24
- 2017: Coefficient 1.25
- 2016: Coefficient 1.25
- 2015: Coefficient 1.26
- 2014: Coefficient 1.26
- 2013: Coefficient 1.26
- 2012: Coefficient 1.29
- 2011: Coefficient 1.33
- 2010: Coefficient 1.35
- 2009: Coefficient 1.36
- 2008: Coefficient 1.42
- 2007: Coefficient 1.47
- 2006: Coefficient 1.51
- 2005: Coefficient 1.55
- 2004: Coefficient 1.64
- 2003: Coefficient 1.70
- 2002: Coefficient 1.76
- 2001: Coefficient 1.80
- 2000: Coefficient 1.86
- 1999: Coefficient 1.89
- 1998: Coefficient 1.92
- 1997: Coefficient 1.96
- 1996: Coefficient 2.03
- 1995: Coefficient 2.09
- 1994: Coefficient 2.15
- 1993: Coefficient 2.20
- 1992: Coefficient 2.22
- 1991: Coefficient 2.26
- 1990: Coefficient 2.37
- 1989: Coefficient 2.47
- 1988: Coefficient 2.58
- 1987: Coefficient 2.80
- 1986: Coefficient 3.01
- 1985: Coefficient 3.23
- 1984: Coefficient 3.44
- 1983: Coefficient 3.66
- 1982: Coefficient 3.87
These coefficients, which vary until 1982, must be used for a correct determination of the taxable value of non-registered properties, as required by current legislation.
