Cadastral categories in Italy are used to divide properties up into tax brackets / Gtres
Cadastral categories in Italy are used to divide properties up into tax brackets / Gtres

Original article written by Alessandro Gallucci at condominioweb

What is a cadastral category? What is it for? How many cadastral categories are there? These questions are answered by our partners at condominioweb

To answer these questions, we have to refer to Royal Decree-Law 652 of 1939, which became Italian law on 11 August 1939, no. 1249, and is also known as the measure to regulate the general evaluation of urban buildings, the revaluation of their tax rate and the establishment of the new urban property register.

Fundamental to the correct definition of the cadastral category is also the Presidential Decree no. 1152/1949 on "Approval of the Regulation for the formation of the new urban cadastre" (Approvazione del Regolamento per la formazione del nuovo catasto edilizio urbano): an implementation law.

It is always good to remember that the main function of the Land Registry is to register the presence of real estate on Italian territory for the correct application of taxes on these properties.

This cataloguing is carried out by attributing a series of indicators to the properties from which it is possible to extract a tax value from the land in line with the reference values.

In this context, Article 8 of Law 1249/1939 states that:

  • To determine the tax, the real estate units of municipalities, groups of municipalities or portions of municipalities are divided into categories, according to their extrinsic and intrinsic conditions, and each of these categories in turn divided into classes.
  • For each category and class, the relative rate is determined, which legally expresses the cadastral income with reference to the evaluation elements that will be defined by the regulations.

The Law that regulates this is Presidential Decree No. 1152, which distinguishes two operations that have to do with the categories:

a) the qualification;

b) and classification.

The rules of reference are represented in article six and the following articles of the Presidential Decree.

In particular, with the rating it is possible to distinguish between the categories within which a property must be located. For example, residential homes or units and those intended for commercial use, etc. These categories, whose names are uniform throughout the country, are called groups.

Within the categories, then, are the classes, that is to say, a classification within the same category differentiated according to "degrees significantly different from their respective tax capacities" (art. 7 of Presidential Decree no. 1152/1949).

The 7 current cadastral groups

  1. Group A - Properties and offices (Abitazioni e uffici)
  2. Group B - Buildings used for services (Immobili destinati a servizi)
  3. Group C - Commercial real estate (Immobili commerciali)
  4. Group D - Special purpose buildings (Immobili a destinazione speciale)
  5. Group E - Properties for private use (Immobili a destinazione particolare)
  6. Group F - Urban entities (Entità urbane)
  7. Group T - Land (Terreni)

Within these groups there are classes of the category, numbered from 1 onwards, indicating a decline in profitability (although some numbers do not relate to this indicator in Group A).

Example of the classification of residential properties

  1. A/1 – Stately homes (Abitazioni di tipo signorile)
  2. A/2 – Civil properties (Abitazioni di tipo civile)
  3. A/3 – Economic properties (Abitazioni di tipo economico)
  4. A/4 – Popular properties (Abitazioni di tipo popolare)
  5. A/5 – Ultrapopular properties (Abitazioni di tipo ultrapopolare)
  6. A/6 – Rural properties (Abitazioni di tipo rurale)
  7. A/7 – Country houses (Abitazioni in villini)
  8. A/8 – Villas (Abitazioni in ville)
  9. A/9 - Castles, palaces with artistic or historical value (Castelli, palazzi di eminenti pregi artistici o storici)
  10. A/10 – Offices and private commercial properties (Uffici e studi privati)
  11. A/11 – Properties and accommodation typical of the region (Abitazioni ed alloggi tipici dei luoghi)