Redeveloped second homes and increased income
The cadastral income is the basis for calculating the IMU which you pay anyway only on second homes.
According to ENEA data they were approximately 1.5 million properties redeveloped with the Superbonus and about the 28% of the total second homes involved in the works and now also to the IMU increases. According to a study by Nomisma, the tax increase for these properties is on average 290 euros per year. In particular the tax due rises from 1,047 to 1,337 euros.
For those who requalified last year the increase everything will be weighed at the time of settlement due to the tax calculation mechanism established by law.
Tax calculations
They are due for IMU two annual paymentsThe June 16th for the deposit and the December 16th for the balance. The tax base for the IMU, as established by paragraph 745 of the art. 1 of law 160/2019 who rewrote the rules for tax, is the annuity present in the land register on 1 January of the reference year. In fact, the rule establishes that “The tax base is made up of the value of the properties. For buildings registered in the land registry, the value is that obtained by applying to the amount of the income resulting from the land registry, in force on 1 January of the year of taxation (…)”.
THE’deposit due in June is equal to 50% of the tax paid in the previous year. The balance, however, must be recalculated on the basis of the rates established for the current year by the Municipality and applying the income in force from 1 January of the year in which the payment is made. Therefore, whoever redeveloped the property in 2023, even if the income changed during the past year, paid the 2024 advance calculated on the amount paid in 2023, an amount which was obviously calculated by referring to the cadastral income prior to the works . The balance, however, will have to be paid on the basis of the new annuity, making the adjustment with the amount paid on account.
When the audit is mandatory
THE’obligation to change the cadastral income in the case of building interventions, however, it does not only concern the Superbonus, but comes from afar. Already with the introduction of new urban cadastrein 1939, with the new rules, the updating of income was established in the event of an increase in the value of the property registered. All subsequent legal acts and practices refer to the 1939 regulations. The last of these is the Determination of 16 February 2005 of the then Territorial Agency, with which the threshold for increasing the value of the property compared to the situation prior to the works to be taken into consideration in relation to the obligation to review the cadastral income.
The declaration of yoke must therefore always be communicated for properties for which there are de facto situations no longer consistent with the cadastral classifications due to building changes that have resulted in a increase of at least 15% of the value. In particular, these are real estate units affected by building interventions: which have resulted in permanent change in intended use; interested by interventions Of:
- building renovation;
- extraordinary maintenance when they have led to a change in the consistency or the original distribution and system typological characteristics of the real estate units;
- restoration and conservative rehabilitation if they have affected the entire building.
In all cases the change must be communicated within 30 days of the completion of the works. Given the reference threshold that makes the cadastral change mandatory, the minimum increase in the IMU is precisely 15%.
The controls
Precisely on the basis of these rules, a 2024 budget law has been envisaged control plan aimed at properties redeveloped with the SuperbonusChecks carried out “at a desk” by cross-referencing the data of the cadastral income with the data of the owners who requested the Superbonus. A massive sending of compliance letters is expected with the invitation to comply. Anyone who does not do so risks a fine that may arrive up to 8,264 euros. However, it can be remedied by resorting to active repentance and reducing the fine to a minimum. The discount on the penalty is more significant the sooner the annuity update report is submitted.
The rules, in fact, require the revision of the income when interventions are carried out which result in at least 15% of the value of the property compared to the previous state. Percentage which is always achieved in the case of the Superbonus thanks to the increase in two energy classes required as a minimum requirement to access the benefit. For those who have carried out work and have not adjusted their income, letters from the Revenue Agency are expected with an invitation to comply to avoid penalties. Anyone who has not received the letter can still get in order by taking advantage of the voluntary reform
