Casavo - Blog

Index

Calculate the cadastral income è fundamental for determining the tax value of a property.

What we talk about in this article

The cadastral income of a property is a very important parameter for determining the income value attributed to an asset by the Revenue Agency.

Knowing how much this value is is especially useful for clarifying the fiscal basis with which the taxes to be paid on a property are determined when you intend to sell or buy a house.

If you want to learn more about the intricate world of property taxes Before buying a house, take the calculator and follow us to find out the value of the property you are interested in purchasing.

Cadastral income: what it is and when it is needed

Let's take a more specific look at the cadastral income. The official definition is provided by the Italian legal system with RD n.652 of 1939. Article 9 reads: “È the average ordinary gross income obtainable after deduction of repair and maintenance costs and any other eventual expenses or losses”.

These are not very simple words, we realize. Let's try to simplify them as much as possible: the cadastral income is the value attributed for tax calculations to any building capable of generating or producing income. It takes on particular importance when we need to:

determine the value of a building for tax calculations, including for IMU on the second home which we discussed in our complete guide;
calculate the cadastral value for inheritances and mortgages;
establish the tax value of a property and its tax return.

Calculating the cadastral income is essential for determining the tax value of a property.

To determine how much it is, it is very important to know the cadastral category to which the property belongs. From a fiscal perspective, in fact, there is a notable difference between structures intended for residential use and simple warehouses, between a garage and a nursing home. In Italy there are four different macro-types of cadastral categories, let's see how they are divided.

What are the cadastral categories?

Properties are grouped into four large cadastral categories. Each of them is then divided into subcategories which in turn are divided into further classes.

Group A

This is the group to which dwellings and structures similar to dwellings, such as offices, belong. The group is further divided into subcategories from A/1 to A/11. The cadastral consistency of the assets in this group is calculated in rooms.

Group B

Category reserved for collective housing buildings with a social or community character, such as prisons, hospitals and schools, measured in cubic meters and divided into eight subgroups.

Group C

It includes structures for various and commercial uses, therefore shops and warehouses, but also garages, classified from C/1 to C/7. The cadastral unit of measurement is the square meter.

Group D

This is the group that includes hotels, cinemas, theaters, rural buildings and other profit-making properties, grouped into ten subcategories. In this case, the income is established based on a direct estimate.

Then there are two further groups, E and F, which include assets with a particular destination for public use (from stations to cemeteries, including traffic lights) and entities urban.

Each property therefore belongs to a specific cadastral category on the basis of which it is possible to determine with the correct unit of measurement the dimensions of the property, whether in rooms, square meters or cubic meters. This is the starting point for calculating the cadastral income.

Cadastral categories and cadastral income

Now that we know the different cadastral categories, let's go back to the cadastral income and how it is calculated. The general formula is based on two factors:

the size of the property, to be measured in rooms, cubic meters or square meters based on the class it belongs to;
the appraisal rate, a calculation coefficient that varies depending on various factors.

È It is important to calculate the cadastral income to determine the tax value of a property.

The appraisal rates are established by the Agenzia delle Entrate del Territorio based on the intended use of the property and the area in which it is located.

Remaining in the context of residential buildings, to establish the value of properties, cities are divided into different census zones to which different coefficients are assigned for the final calculation. For the same size, an apartment in the historic center of Milan will have a higher starting value than one in the industrial suburbs, for example.

To find the appraisal rates we can consult the Gazzetta Ufficiale website. If you know the census area, class and number of rooms you can determine the cadastral income of a property in a few simple steps.

Cadastral income: calculation example

Let's try to understand the cadastral income even better and how it is calculated with an example. Let's take a category A apartment in the city of Rome with the following characteristics:

census area 2;
subcategory A/2, class 1 residential dwelling;
3 rooms in total.

According to the Official Journal table, the appraisal rate for this type of property is equal to 216.91€.

To determine the income of the property, therefore, we simply need to multiply the value of the rate by the number of rooms, therefore:

216.91×3= 650.73€

This figure will therefore be the starting value for calculating all the taxes relating to the purchase, possession and sale of our property in Rome. Calculating the cadastral income is essential for determining the tax value of a property and the related taxes.

It's not always easy to get a precise idea of the taxes you need to pay to buy or sell a house. With this article, we hope to have shed some light on what the cadastral income is and how the cadastral income of a property is calculated.

Now that you know more, it's up to you to choose how and where to buy a house. Our advertising platform offers you many offers available immediately in Milan, Turin, Florence, Rome, Bologna, and Verona. Start thinking about your home of tomorrow today.

Discover our properties