Revenue Agency controls
The control activity is part of a broader regulatory framework outlined with the Budget Law 2024which emphasized the need for a alignment between cadastral data and building interventions incentivized by the Superbonus. Already in October 2024, the Minister of Economy, Giancarlo Giorgetti, had underlined in a parliamentary hearing the importance of a systematic approach to identify any discrepancies between the amounts of the assigned credits and the cadastral situation of the properties involved.
The objective of the Revenue Agency is twofold: on the one hand, to identify significant deviations between the declared cadastral income and the improvements madeon the other, ensure the correctness of tax returns presented. In this context, the cadastral database represents an essential reference for verifying the consistency of the information provided by taxpayers.
How the checks will take place: criteria and implications for professionals
Scheduled checks they do not introduce new legislative obligationsbut are based on the application of existing regulations.
According to the circular from the National Council of Surveyors, the verification activity will follow consolidated criteria, such as 15% deviation parameter compared to the ordinary profitability (or capital value) of the property.
The Circular reminds us that there is no direct correlation between the increase in the commercial value of the real estate unit (or the improvements carried out) and the framework of the cadastral appraisal rates. The two quantities in fact respond to different evaluation criteria:
- the cadastral income is determined on the basis of objective parameters established by cadastral legislation;
- thethe market value it is influenced by economic and subjective factors related to supply and demand.
The Revenue Agency’s investigations will initially focus on the cases in which they were found marked differencesregardless of the percentage of deviation. For technical professionals, this means having to ensure the maximum precision in the management of construction practices, with particular attention to cadastral updates.
Operational tips for technical professionals
In light of these developments, i surveyors and other technical professionals they are called upon to pay particular attention to the cadastral documentation, ensuring that all changes made to the properties are duly registered.
It is fundamental:
- verify the consistency between projects and cadastral status: every renovation intervention must be accompanied by an update, where necessary, of the cadastral income;
- ensure the correct drafting of building practices: a thorough preliminary analysis can prevent future disputes.
Finally, professionals must be prepared to support its customersproviding comprehensive responses to requests for clarification and, if necessary, collaborating with the competent authorities to resolve any inconsistencies.
