The truth operation of Treasure on ghost houses and on renovations with 110% has yet to take shape, and quantifying its effects will not be easy. However, in the event of an increase in cadastral classthe risk could also be of double-digit increases in the values on which taxes are calculated.
THE’Imuin cases where it is due – i.e. on second homes and exclusively luxury first ones – it grows proportionally to the cadastral income. And, according to simulations carried out on www.gazzetta ufficio.it/catasto/caricaRicerca, the income shoots up to over 30% in the case of popular category homes in semi-central areas of Rome And Milan that move up two cadastral classes following the works. The registration taxes and theVAT on sales.
The government’s action aims to apply two measures that already exist, but have so far been little implemented. The first is the census of the so-called “ghost houses”so far unknown to the tax authorities, thanks also to aerial photos. To do this, the Integrated plan of activities and organization of the Revenue Agency 2024-2026 already plans to increase the “percentage of national territory subject to cartographic investigation” from 45% to 70%, which includes illegal properties.
The second measure is the obligation to present theupdating of the land register of the buildings (with the so-called model Docfa) within 30 days of the end of work – whether benefiting from bonuses or not – which changes the condition of the property. This requirement has been foreseen since 1994 and last year’s maneuver made it explicit for superbonusinstructing theRevenue Agency to cross-check databases. “We’ll go and check”the Minister of Economy promised on Tuesday, Giancarlo Giorgettiand if someone is not in order “there will be benefits for the Municipalities”which will collect more IMU.
The data affected are those on the certificates energy performance and on 110%which are managed byAeneas. The latest report, updated at the end of August, indicates that the buildings renovated with the superbonus were 496,315 and of these 133,902 were condominiums, with two or more houses.
However, the taxpayers who could be subject to checks and possible sanctions are more numerous if the other improvements obtained over the years using public bonuses were also considered. “At least 15 million people” will be taxed, among the 19 million who have benefited from the building bonuses since 1998, is the alarm of Greens-Left Alliance. These are figures that are impossible to verify at the moment. Certainly, Italians are a nation of homeowners and there are approximately 25 million taxpayers required to pay the IMU.
Returning to the simulations obtained with the engine of Official Journalin Rome a category A4 public housing of the lowest class of approximately 80 square meters in zone 2 has a cadastral income of 759.18 euros, which would increase by 16% up to 883.14 euros with the passage of a class and of 36% with passage of two classes up to 1038.06 euros. In Milan the cadastral income of an intermediate level A4 home (equal to 604.20 euros) would increase by 18% with the move up one class (up to 712.68 euros) and by 38% with the move up two classes ( 836.64 euros).
An even greater leap results in the hypothesis of a smaller city, such as Casertawhere for a council house in the centre, the transition from the lowest to the highest class increases the income by 20%, from 309.84 euros to 371.82. And for a two-class increase the increase reaches 40%, up to an income of 433.8 euros.