The new land registry, if it ever sees the light of day, starts in 2026 and will have no major news. It will have no connection to the trend of market prices, while it will only allow you to consult the values of the real estate market observatory (Omi) from the archive of the individual property, which photographs prices divided by areas, but with a wide range between a minimum and a maximum , impossible to use for tax purposes to adjust taxation. The hypothesis of an archive based on square metersmore in line with the reality of the old criterion for cadastral room. There will definitely be one instead renewed hunt for ghost ‘houses’, with a simplification of communication and the use of these tools for the territorial control of local authorities. With a promise: The higher revenues dug up from the evasion can be used to reduce the tax on ‘ordinary’ properties in the same municipality.
The text of the agreement on the new land registry is vague, as are all the rules that carry out mediation. It has been defined, but only next week will it be included in the provision of the delegation now being examined by parliament, which, in order to become operational, will require a legislative decree which, as past history shows, has not always been adopted. The forecast, however, is that the current information from the land registry will be ‘integrated’ for the purpose of making new information available from 1 January 2026 and “can not be used to determine the tax base for taxes, the application of which is based on the results cadastre”. As if to say that taxes do not touch, and to use the more political language, there is no transition from a ‘cadastral’ regime to a ‘patrimonial’ based on real values.
An additional income will be added to the current values.
As ‘will be able to take into account’ and only ‘where necessary’ three criteria.
There is no point in reporting the text, rather technically. In fact, homogeneous territorial areas within the same municipal area will be taken into account, an operation that has already been carried out in some municipalities with the revision of the so-called census areas. It will then be possible to redefine the cadastral use by distinguishing the properties into general and special categories: this could lead to the overcoming of the current categories A1, A2, A3 … which indicate the different types (state, civil, economic) of the properties, divided into two macro groups: residential properties and industrial and commercial properties. Reading up against the light, the definition of luxury property may disappear in these additional cadastral values. The third criterion, on the other hand, refers to what is technically defined as ‘consistency unit’, which today is the ‘cadastral space’ for dwellings and square or cubic meters for other types, such as industrial buildings. The intention – also in this case read aloud against the light – would be to avoid introducing square meters. In addition, there is the opportunity to consult the Omi database through the land registry.
On the other hand, the fight against property evasion is certain, concretely to verify the connection in plots and buildings, but also the correct “classification” and “stacking”, with incentives for the municipalities that make these assessments.
Another piece of news concerning taxes and municipalities is instead covered by the Executive Order on Support. In fact, in the latest draft, it is envisaged that the municipal provincial capitals, which are in financial distress, with a “deficit” per capita. per capita over 500 euros, may decide to increase the personal income tax beyond the limits now set: an option that goes hand in hand with cutting expenses, increasing the rent of concessions and rents or ‘valorising’, in practice transfer, part of one’s fortune.
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