The Revenue Agency has introduced new provisions for those who used the Superbonus but did not present the cadastral declaration relating to the changes of the property. With the provision of February 7, 2025, the methods of communication are defined to invite taxpayers to regularize their position. Failure to send the declaration could lead to tax consequences, but there are solutions to get in order.

What does this new provision provide? What are the verification methods? And above all, how can taxpayers avoid penalties?

Let’s find out together.

Advertisement – Advertising

Cadastral declaration obligation: what should the taxpayer do?

Those who have used the Superbonus for energy redevelopment or seismic improvement interventions must verify whether the legislation provides for the updating of the cadastral card of its property. The cadastral declaration is necessary when the works carried out involved a substantial modification of the structure, the intended use or the cadastral income of the real estate unit.

The obligation to submit the cadastral declaration derives from the need to keep the land registry updated, which represents the official reference for calculating the property taxes. In fact, a possible increase in cadastral income could affect taxes such as IMU, Tari and Tasi.

Failure to communicate the variation could therefore lead to tax irregularities and subsequent investigations by the Revenue Agency.

To strengthen checks on these aspects, the Budget Law 2024 (article 1, paragraphs 86 and 87, law no. 213/2023) has entrusted the Revenue Agency the task of verifying that taxpayers have fulfilled the update obligation cadastral. These checks are carried out through a cross analysis of the data available to the agency, exploiting advanced monitoring and interoperability tools between the databases.

The goal is to prevent some taxpayers from benefiting from the incentive without updating the tax value of the property, creating possible discrepancies in taxation.

Advertisement – Advertising

How do the controls of the Revenue Agency work?

To identify any omissions in the presentation of the cadastral declaration, the Revenue Agency uses advanced analysis and intersection tools of data from different public databases. The goal is to verify whether the interventions carried out with the Superbonus have involved significant variations of the property that should have been communicated to the land registry.

These checks are based on selective lists of taxpayers, developed through algorithms and artificial intelligence systems capable of comparing the available information, such as:

  • Cadastral data properties subject to subsidized interventions;
  • Declarations provided by the taxpayer regarding the interventions carried out;
  • Communications relating to Superbonusincluding those inherent in the option for the transfer of credit or the discount on the invoice;
  • Building and urban planning documentationavailable in municipalities and technical offices.

If inconsistencies emerge from these checks, the Revenue Agency will send formal communication to the taxpayer, inviting him to provide clarifications or regulate his position.

Advertisement – Advertising

What happens in case of omission? Communications of the agency

If the checks of the Revenue Agency note that a taxpayer did not submit the cadastral declaration necessary after taking advantage of the Superbonus, an official communication is sent to report the irregularities.

This communication is delivered through the following channels:

  • Digital domicile (PEC)for those who have activated a certified e -mail address;
  • Registered letter with return receiptfor those who do not have a PEC address;
  • Tax drawer of the taxpayer, accessible from the portal of the Revenue Agency.

Detailed information is reported within the communication, including:

  • Personal data and tax code of the taxpayer involved;
  • Cadastral identification of the property object of the verification;
  • References to current legislation which imposes the cadastral declaration in case of significant variations;
  • Invitation to provide clarifications and supplementary documentation Through the appropriate online service “Documents and instances delivery”.

This phase does not yet represent a real tax assessment, but a preventive regularization request. The taxpayer therefore has the opportunity to correct any errors or demonstrate that the cadastral declaration was not necessary.

Advertisement – Advertising

How to regularize your position and what are the consequences?

Those who receive the communication of the Revenue Agency have the opportunity to regularize their position by presenting the missing cadastral declaration. This can be done by following the procedures provided for by Decree of the Ministry of Finance n. 701/1994which governs the presentation of the declarations of cadastral variation.

Taxpayers can proceed independently or rely on a qualified professional, such as a surveyor, architect or engineerto update the cadastral data and transmit the necessary documentation to the Revenue Agency.

If the cadastral declaration is submitted spontaneously After the agency’s communication, the taxpayer can benefit from reduced penalties thanks to the mechanism of active repentance. This allows you to remedy the omission with a lower fine than that envisaged in the event of a tax assessment.

On the contrary, If the taxpayer ignores communication and does not regulate his positionthe Revenue Agency can start a real tax assessmentwhich could involve:

  • Higher administrative penaltiescalculated on the basis of the unformed cadastral income;
  • Recovery of possibly not paid taxesin the event that the modified cadastral income affects taxes such as IMU and TARI;
  • Possible additional checks On the tax benefits obtained with the Superbonus, with the risk of losing the facility if serious irregularities are found.