Among the innovations introduced by the Omnibus Decree, converted into law no. 143 of 7 October 2024, the new regulation stands out on cadastral irrelevance of mobile installations in outdoor accommodation facilities.
Starting from 1 January 2025, caravans, mobile homes and caravans, if used temporarily for overnight stays, will no longer be relevant for the purposes of calculating the cadastral income. This measure aims to reduce tax burdens for managers of campsites and tourist villages, providing greater regulatory clarity in a sector characterized by ambiguity.
But what do these new rules entail and what obligations remain for managers?
Let’s analyze the implications of this innovation in detail.
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Exclusion from the estimate of the cadastral income: what changes for caravans and mobile homes
The new legislation establishes that, starting from 1 January 2025, caravans, mobile homes, caravans and other mobile overnight accommodation facilities placed inside outdoor accommodation facilities, such as campsites and tourist villages, will no longer be subject to the direct estimate of the cadastral income. This means that these structures will not be considered for the purposes of calculating the overall income, provided they meet certain requirements:
- Temporary and mobile structures: to be excluded from the cadastral estimate, these structures must be mobile and not permanently anchored to the ground. Furthermore, they must have working rotation mechanismssuch as to allow it to be moved without building interventions.
- Seasonal or temporary use: caravans and mobile homes must be used exclusively for temporary and seasonal purposes and must not be intended for continuous use as principal residences. This aspect is fundamental to avoid comparison with fixed real estate units, subject to cadastral income.
- Location within authorized accommodation facilities: the exemption applies only if the mobile structures are located in areas specially equipped for the reception of outdoor guests, such as campsites or tourist villages. Structures located on land not intended for hospitality use are not included in the benefit.
This exclusion from the cadastral income entails a significant reduction in tax burdens for managers of outdoor tourist facilities, who will thus be able to avoid recalculating the income for each individual mobile unit.
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Increase in the cadastral income of equipped and non-equipped areas
Although the new legislation excludes mobile installations from the estimate of the cadastral income, the Omnibus Decree introduces a increase in cadastral values for the areas on which these structures are located. This modification aims to compensate for the exclusion of caravans and mobile homes, establishing an increase in the cadastral income for the areas intended for welcoming guests.
The new evaluation parameters are defined as follows:
- Areas equipped for mobile setups: for areas specifically equipped to accommodate caravans, caravans, mobile homes and similar structures, the cadastral income will be increased by85% compared to the market values normally attributed. This means that managers of campsites and tourist villages will have to recalculate the overall income of the land, taking into account the updated value required by law.
- Unequipped areas intended for overnight stays: for surfaces used temporarily for the overnight stay of guests, but which do not have specific facilities (for example, free camping areas or areas without fixed infrastructures), the cadastral income will be increased by 55% compared to current values.
- New cadastral updating obligations: starting from 1 January 2025, the land registry holders of the accommodation facilities will have to present acts of geometric updating and variation to adapt the cadastral map and the Building Registry. These updates must be completed by June 15, 2025under penalty of the activation of an official procedure by the Revenue Agency, which will proceed with the recalculation autonomously with additional charges borne by the non-compliant parties.
- Impact on managers: the increase in the cadastral income, although justified by the greater valorisation of the areas, could represent a burden for the managers of campsites and outdoor accommodation facilities. It will therefore be essential to carry out a careful assessment of the new cadastral values and promptly update your position.
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Obligations and timing of cadastral updating
Starting from 1 January 2025, the owners and managers of outdoor accommodation facilities will have to proceed with a series of obligations to update the cadastral situation of their areas and structures.
These obligations were introduced to ensure that the changes made by the Omnibus Decree are correctly implemented and to allow a realignment of cadastral income according to the new provisions.
Let’s see in detail what the legislation provides:
- Presentation of the geometric update documents: the managers of the accommodation facilities will have to update the cadastral map of the areas where the mobile installations are located, submitting the geometric update documents to the Land Registry. This procedure serves to precisely identify the division of the areas intended for mobile installations and those used for other uses.
- Updating of the Building Registry: in addition to the geometric documents, it is also mandatory to submit the variations to Building Cadastreto adapt the data relating to the income of equipped and non-equipped areas, as required by the decree. This update must accurately report the new cadastral estimate values (+85% for equipped areas and +55% for non-equipped ones).
- Deadline for obligations: All update documents must be completed and submitted by June 15, 2025. Individuals who do not respect this deadline will receive a regularization request from the Revenue Agency. In case of failure to comply within 90 days of receiving the request, the Agency will proceed autonomously with the drafting of the documents with the application of additional charges.
- Penalties for failure to update: for those who do not submit the update documents within the established deadline, an official procedure is envisaged, with the consequent application of the charges established by law no. 311 of 2004which involve the payment of administrative sanctions and the forced adjustment of the income.
- Effective date of new annuities: limited to the 2025 tax year, the redetermined cadastral income will have retroactive effect starting from January 1, 2025even if the update documents are presented by the deadline of 15 June 2025. This exception to the ordinary legislation means that managers will have to pay any differences as an adjustment for the entire current year.