Land splitting: how the procedure changes from 1 July 2025

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Emma Potter

The new electronic process for cadastral fractionations

Starting from 1 July 2025the filing of the types of cadastral fractionation of the land will be carried out directly from the Revenue Agencyeliminating the preliminary deposit obligation to the Municipalities.

With the new procedure:

  • The Municipality will no longer have to physically receive the splitting before the cadastral registration;
  • the‘Revenue Agency will publish fractionations directly on the “Portal for Municipalities”where local administrations will be able to access to carry out the necessary checks;
  • the Editor technicians will send the geometric update documents electronically to the agencywhich will proceed to their publication and subsequent approval.

Communications via PEC and digital transition

In the initial phase of the implementation, the Revenue Agency will send to the Municipalities A notification via PEC every time an act of splitting is deposited on the portal. This system will become the standard practice, replacing the old system based on the paper deposit by the technicians.

THE’Digital domicile index of the Public Administration (IPA) It will be the reference to identify the official PEC addresses of the Municipalities, guaranteeing a clear and structured communication flow.

Land splitting: regulatory context and legislative references

The reform was introduced by Legislative Decree n. 1/2024which provides for the rationalization and simplification of tax obligations. In particular, theArticle 25 of this decree established the need for a more efficient process for the splitting of the land, in line with the DPR n. 380/2001 (Consolidated Real Text).

Among the other key regulatory references there are: DPR 6 June 2001, n. 380art. 30, paragraphs 5 and 5-bis, the aforementioned Revenue Agency Provision, 30 December 2024, n. 460141the Agid determination of 4 April 2019, n. 97concerning the “adoption of the guidelines of the digital domicile index of public administrations and managers of public services (IPA)”.

Current procedure until 30 June 2025

Currently, up to June 30, 2025the cadastral fractionation process follows these phases.

  • The technician in charge deposits the type of splitting with the competent municipality.
  • One is released by the technician substitute declaration of act of notorietycertifying the deposit.
  • The Agency of Entrance approves the documents and updates the cadastral archives.
  • The acts come made available on the portal of the MunicipalitiesSo the local authority can then verify its content.

The advantages of the procedure

The adoption of the new procedure will bring advantagesThat is:: it will streamline the bureaucracy by eliminating the preliminary passage to the Municipalities, reducing times and misunderstandings, will guarantee greater security in the management of personal data, in accordance with the GDPR, limiting the attachment of sensitive documents. In addition, the communication will be more efficient thanks to PEC notifications in real time, avoiding delays and loss.