Letters compliance superbonus, possible checks on site: how to avoid them

Controls targeted starting from zero income properties

The sending of the letters had been provided for by the Budget Law 2024. According to the rules, the agency should have prepare selective lists of taxpayers to whom to deliver the invitation to regularize In order to guarantee efficiency to the communication process of positions potentially worthy of denunciation of cadastral variation. On this basis, the Central Directorate of Cadastral, Cartographic and Real Estate Advertising of the Agency has drawn up a First list relating to the properties subject to redevelopment with the Superbonus which are still registered in the cadastre without cadastral income or with cadastral values ​​of modest entity with respect to the costs incurred to carry out the building interventions in question. In both cases – underlines a circular of the Management – it is in fact reasonable to hypothesize that the execution of the interventions to recover the building heritage may have led to a change in the consistency or attribution of the category and the class of the property.

Regularize within 90 days

The cadastral variation in the event of construction interventions that involve a 15% increase in the market value and the relative ordinary profitability of the property must be communicated within 30 days from the end of the works.
The letter of compliance that recalls the obligation follows the rules indicated by the revenue provision 38133/2025 of 7 February last. It therefore contains:

• Tax code, denomination, surname and name of the taxpayer;
• cadastral identification of the property indicated by the taxpayer in the communication of the option relating to the building works carried out pursuant to art. 119 of Legislative Decree 34/2020;
• theinvitation to checkeven with the help of a qualified professional, if the nature of the interventions carried out entails the need to submit a declaration of updating;
• theinvitation to provide clarifications and suitable documentation through the appropriate service available on the Agency website “Delivery documents and requests”in the event that the taxpayer believes that the variation is not due;
• the invitation, otherwise, a regularize spontaneously the location.

In this case it is possible take advantage of the industrious repentancewhich allows you to reduce the expected sanction.

Office revaluation

As required by the rules (paragraph 277, art. 1 law 244/2007), If the revision of the annuity is not made within 90 days After the request, The agency’s offices provide ex officiowith application, to be paid by the defaulting subjects, of related sanctions provided for by the rules.

The checks, moreover, can also be made on site and in this case, as the letter of compliance recalls, they will be The technical costs of checks and inspections.

DOCFA variations and procedure

The need to review the cadastral annuities was the subject of a Large debate In recent months also among the technicians. In some cases, in fact, it was considered impossible to make updates without specific indications on the methods of calculation, or without updates of the DOCFA procedure.

As always supported by us, however, The update of the annuities could be done safely using the procedure in questionand respecting the rules indicated by the then Territory Agency with Circular 10/2005 and 1/2006. Indications confirmed by Circular of the Central Directorate Cadastral, Cartographic and Real Estate Advertising Services (attached below)commenting on the provision of 7 February last. In the circular, in particular, with reference to the request for a specific classification for the types of interventions performed, it is underlined that this “does not appear necessary” as it is that it is subsidized building interventions and non -facilitated interventions of ordinary or extraordinary maintenance, “the current causals allow a correct description of the intervention carried out (for example, the causal Renovation It has a character of sufficient generality) “.

Variation even in the case of maximum class

Therefore placed that The DOCFA procedure allows you to correctly communicate the interventions and calculate the variationsthe circular also underlines that when at the real estate unit it is already attributed the maximum class In a given category and the consistency is not changed, The declaration is always necessary.

In particular, the variation is certainly due when the complex of building interventions performed involves a modification of the category (for example, an unit of category A/4 or A/5 most likely cannot be confirmed in this category, following the redevelopment building interventions), both when, following the intervention, the level of profitability of the real estate unit is no longer comparable with those registered in the maximum class of the census area of ​​reference.