Super bonus and taxes: could the cadastral update increase taxes?

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Emma Potter

In recent days, there has been a lot of discussion regarding the update of the cadastral income for properties that benefited from the Superbonus, a topic raised by the Minister of Economy Giancarlo Giorgetti.

However, this update is not present in the Budget Law currently under discussion. The issue was clarified by Giorgetti himself during a press conference, explaining that the cadastral update is not included in the maneuver as it already provided for by the current law.

The minister underlined that this is not a generalized revision of cadastral income, but rather an obligation for those who have benefited from state-funded building interventions (such as the Superbonus), which involves updating cadastral maps.

Anyone who has never declared the property to the land registry will be subject to more stringent checks using specific verification tools.

This may raise questions: What will this obligation mean for property owners? How will the checks be carried out and what will the sanctions be for those who do not respect the rules?

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The timing of cadastral updates

Another relevant point concerns the deadlines for updating cadastral income. This information comes from the Structural Budget Plan (PSB), a key document for reducing the Italian deficit, which allowed Italy to obtain a seven-year extension to reach its budget targets.

In the PSB, in particular in the sixth Appendix, a mapping and updating path is established which extends until 2028.

By fourth quarter of 2027the mapping of the “ghost houses“, i.e. those properties that are not included in the official cadastral register. These homes, often unreported, represent a long-standing tax problem.

Soon after, by the end of 2028the cadastral values ​​for properties that have benefited from building bonuses, such as the Superbonus, or which have been subject to energy and structural improvement interventions financed, even only in part, with public funds starting from 2019 will have to be updated.

This means that by that date, properties that have benefited from subsidized building interventions will see their cadastral income aligned with the new value.

What does all this mean for property owners? The updating of cadastral maps and incomes may influence real estate taxes, such as IMU or TASI, which are based precisely on cadastral values.

Therefore, owners of renovated or improved properties may see an increase in taxes they pay. On the other hand, for those who have benefited from the Superbonus, the update could be considered as an inevitable consequence of the tax advantages already obtained.

Let’s delve deeper into the topic below.

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The consequences of the cadastral update on properties

The cadastral update will lead to inevitable consequences for property owners. In particular, the increase in cadastral income could lead to a tax increase on properties, such as the IMU (Single Municipal Tax) and the TASI (Tax on Indivisible Services).

These taxes are calculated starting from the cadastral value of the property, and an update of the income that reflects the improvements carried out – such as those linked to the Superbonus – could lead to a tax increase for the owners.

Another aspect to consider is the risk for those who have not updated their land registry data or have not declared the changes made to the properties. As underlined by Giorgetti, checks will be intensified using technological and digital tools to verify the existence of undeclared properties. These checks will also concern the so-called “ghost houses”, i.e. those not officially registered in the land register.

For those found in an irregular situation, the sanctions could be significant, including fines andobligation to pay back taxes.

The issue, therefore, does not only concern a formal update of the income, but has a concrete and tangible impact on the tax burden of the owners, who will have to prepare for possible changes at the tax level. However, the long timeline for full implementation of the new rules, which extends until 2028, could give owners some breathing room and time to adjust.

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The ghost house mapping plan

The mapping of ghost houses, expected by the PSB by 2027, is a crucial step for the regularization of the Italian building stock. This process aims to identify and include in the land registry all the properties that, for various reasons, have never been declared.

These are often buildings that were built without the necessary authorizations, or that have not been updated at cadastral level after modifications and expansions.

The Government has committed to intensifying control activities, using advanced technologies such as satellite remote sensing and cross-consultation of public databases. These tools will allow you to compare existing cadastral maps with the real urban planning situation, thus identifying any discrepancies. The mapping will be particularly important in rural and peripheral areas, where the phenomenon of unregistered houses is more widespread.