The Revenue Agency has announced the launch of a compliance campaign for theupdating of cadastral income of properties renovated thanks to the Superbonus. This initiative, as highlighted by Il Sole 24 Oreprovides for the sending of letters to taxpayers who have benefited from the measure, with the aim of requesting clarifications on the failure to submit cadastral changes.
The objective is to guarantee the updating of the cadastral database by cross-referencing the information relating to credit transfers and the cadastral documentation.
But what does this new action mean and what are the implications for property owners?
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Cross-referencing of data and sending of letters
The Revenue Agency will proceed with sending the letters after a careful data matching phase. The communications relating to the transfer of credit for building works will be compared with the information present in the cadastral database. If discrepancies emerge, such as the absence of a cadastral change declaration for properties undergoing significant renovations, the taxpayers concerned will receive an official communication.
It is important to underline that this initiative does not represent a formal tax control, but rather an invitation to spontaneously regularize one’s position. However, ignoring the communication could expose you to more stringent subsequent investigations.
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Methods of regularization and possible sanctions
Taxpayers who receive the communication from the Revenue Agency will have the possibility to regularize their position voluntarily. It will be sufficient to present the cadastral change declaration, updating the data relating to the property and adjusting the cadastral income based on the interventions carried out.
Not responding to such letters, however, could lead to more serious consequences. In case of failure to regularize, the Agency could initiate a formal investigation, with the application of administrative sanctions for failure to declare.
Penalties can vary depending on the severity of the violation and the value of the property, with amounts ranging from several hundred to thousands of euros.
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Building interventions involved and obligation to change the cadastral register
The building interventions that may entail the obligation to update the cadastral income are those that significantly change the value of the property.
The main ones include:
- Major building renovations: structural modifications, extensions or subdivisions that alter the consistency of the property.
- Energy improvements: installation of thermal coats, new fixtures or high-efficiency heating systems.
- Anti-seismic interventions: structural adaptation works to reduce seismic risk.
- Installation of photovoltaic systems: in particular if the system increases the asset value of the property.
These interventions, carried out as part of the Superbonus, may result in an increase in the cadastral income, which must be communicated to the competent offices to avoid discrepancies with the Revenue Agency database.
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The political debate on changes to the Superbonus
The recent moves by the Revenue Agency have reignited the political debate on tax deductions linked to the Superbonus. The president of Confconstruction, Giorgio Spaziani Testa, expressed concern about the drastic reduction in building incentives, stating that we have gone from one “excess” to another.
In particular, he highlighted how the transition from deductions of up to 86% for condominiums to a maximum of 36% for the first home (30% for other properties) represents a significant turning point. According to Spaziani Testa, the risk is a negative effect on real estate, with a possible decline in investments in redevelopments and a consequent impoverishment of the building stock.
A critical point concerns the interpretation of the first house: a property in which residence is taken up only at the end of the works, not at the beginning, could also be considered as such. This regulatory ambiguity could generate uncertainty among taxpayers.
