Appeals against review of cadastral income

Municipalities may require the Inland Revenue a partial revision of a local real estate is privately owned and located in microzones characterised by abnormal municipal deviation between the average market value and the average value of the real estate cadastre. Specifically, the intervention is possible in microzones "for which the ratio of the average market value … and the corresponding average cadastral value deviates significantly from the similar set of report microzones municipal authorities" (article 1, paragraph 335, December 30, 2004, law No. 311).

What are microzones
The microzone represents a portion of the municipal territory (in many cases, coincident with the entire municipality) presenting consistent location, urban characters, environmental, socio-economic and historical, as well as in the delivery of services and urban infrastructure. In each microzone the units are uniform characteristics, time of construction and prevalent destination (article 2 of Presidential Decree No. 138/1998).

What do you mean a review
The revision of the quality category (i.e. category and class) involves the variation of rents of cadastral units. It should be remembered that the cadastral category is assigned based on the intended use and constructive characteristics of the property; the class is determined, firstly, according to the urban context and, secondly, with regard to other characteristics of housing units are not considered for the allocation of category.

How does the review process
Partial revision of a local real estate private property located within municipal microareas "anomalous", may be required. The Agency, established the existence of the prerequisites, start by decision of the Director of riclassamento activities and revision of pensions. Following the technical checks carried out by the offices of the Agency, the holders of local units concerned shall receive a notice of assessment, reassessment of the quality category and assigning a new cadastral income.

(source: Agenzia delle Entrate)

Study DG Consulting Services
The Flavia dott.ssa DENNETTA has developed a considerable experience in delving into many topics about and conducting successful appeals at the provincial and regional tax Commission against the increase in the quality category and its cadastral income. Book an appointment expiring terms!!!!

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Danilo Galotti

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