Index
Do you want to know which cadastral category the house you own or are about to buy belongs to? You're in the right place. Everyone, sooner or later, faces this dilemma, especially when it's... It's time to think about the taxes to be paid.
In Italy, taxes are quantified on the basis of the cadastral income, that is, the profit that each property is capable of producing. However, properties can generate very different profits and, for convenience, have been divided into groups called cadastral categories. The information is provided by the Revenue Agency.
Today Casavo takes you to discover better what they represent and which ones are in force in our country
What are cadastral categories and cadastral classes
Cadastral categories are used to classify properties based on their intended use – that is, the purpose for which they were built – and their income.
To say so è the art. 8 of Royal Decree n. 625/1939, on which you can read that: “For the determination of the income, the unitsà Real estate properties of groups of municipalities, municipalities, or portions of municipalities, are divided, depending on their extrinsic and intrinsic conditions, into categories, and each category into classes.
In practice, they are nothing more than symbols composed of numbers and letters. To create them, all the characteristics of the main properties were evaluated, which were then divided into groups.
Knowing which category a building belongs to not only identifies which function it serves; It is not intended for this purpose, but it provides you with the main data you will need when calculating the IMU, i.e. the tax applied to both domestic and commercial properties.
Complete list of all cadastral categories
In Italy there are 6 cadastral categories, each distinguished by a letter between A and F (the group) and followed by a number (the class).
These categories are registered and managed in the land registry.
GROUP/TYPE OF PROPERTY A/B/C Properties for ordinary use (e.g. houses, schools, commercial activities), D Properties for special use (e.g. hotels), E Properties for particular use (e.g. airports) F Entities urban (e.g. flat roofs).
Each group is in turn divided into subcategories which include properties with the same characteristics. Let's explain them in more detail.
Group A
The first group includes properties of more common use, for ordinary purposes; homes are part of this category. Here are the details:
A/1 Luxury homes: they are located in more prestigious areas compared to residential homes and have high-quality finishes;
A/2 Residential homes: the most common type of residence. frequent;
– A/3 Economical dwellings: they are built with minimal-cost materials and finishes that have only essential systems, they have a very low price and cadastral income on the market;
– A/4 Popular dwellings: they are made with even cheaper materials than the A/3 ones;
– A/5 Ultra-popular dwellings: now fallen into disuse, they lack systems and toilets;
– A/6 Rural dwellings: structures used for agricultural activities;
– A/7 Villa dwellings: single, terraced or multi-family dwellings; floors with a private or shared courtyard or green space;
– A/8 Villas: they have high-quality finishes and a large surface area, parks or large gardens;
– A/9 Castles, palaces of eminent artistic or historical value: properties with a clear historical reference, which due to their volumes and structure cannot fall into the previous categories;
– A/10 Private offices and studios: properties used for professional activities;
– A/11 Typical local dwellings and accommodations: buildings that characterize a particular place due to their unusual shape, such as mountain huts, the trulli of Alberobello, or the Sassi of Matera.
All private dwellings, of any type, fall into this group. Detailed information on these categories can be obtained through a land registry search.
Group B
In the second group, we find other properties for ordinary use that, however, no longer refer to residential use but to public use. Here are which ones:
B/1 Colleges and boarding schools, boarding schools, shelters, orphanages, hospices, convents, seminaries, barracks: buildings used for the care of religious people and the indigent;
– B/2 Non-profit nursing homes and hospitals: buildings in which the care of the sick has no economic purpose;
– B/3 Prisons and reformatories: are intended for confinement;
– B/4 Public offices: offices in which national institutes are located;
– B/5 Schools and scientific laboratories: used for education and to promote scientific research;
– B/6 Libraries, art galleries, museums, galleries, academies (not located in category A/9 buildings), recreational and cultural clubs, similar non-profit activities: cultural facilities;
B/7 Chapels and oratories not intended for the public exercise of worship: buildings intended for the exercise of religious worship;
B/8 Underground warehouses for food storage: used for the storage of supplies.
This category therefore includes all buildings that, thanks to the purpose for which they were created, perform an important function for the community. These buildings are registered in the building register.
Group C
Here we are at the last group of properties for ordinary use, which includes the following buildings with commercial functions:
– C/1 Shops and stores: properties with commercial activities in which products are sold;
– C/2 Warehouses and storage rooms: used for the placement of goods or clearing;
– C/3 Workshops for arts and crafts: used for the practice of artisan professions;
– C/4 Buildings and premises for non-profit sports activities: private premises for the exercise of physical activity;
– C/5 Non-profit bathing and healing water establishments: private bathing facilities;
– C/6 Stables, stables, sheds, garages: animal pens, car garages and garages;
– C/7 Closed or open sheds: sheds and gazebos.
This group includes, in addition to shops, buildings and structures in which a non-profit activity is carried out. All those with profit-making purposes fall into the next category.
The internal classification process of these commercial properties is performed by the algorithm within the Revenue Agency's software, which compares the data indicated in the 1N models, part I and II of the DOCFA procedure with those present in the parametric tables created by the Land Registry Office.
Group D
With this group we begin to get to know the special-purpose properties. This category includes, among others, those with industrial functions:
D/1 Factories: factories and warehouses where raw materials are processed;
D/2 Factories: warehouses where raw materials are processed;
D/3 Factories: warehouses where raw materials are processed;
D/4 Factories: warehouses where raw materials are processed;
D/5 Factories: warehouses where raw materials are processed;
D/6 Factories: warehouses where raw materials are processed;
D/7 Factories: warehouses where raw materials are processed;
D/8 Factories: warehouses where raw materials are processed;
D/9 Factories: warehouses where raw materials are processed;
D/10 Factories: warehouses where raw materials are processed;
D/1 ...2 Factories: warehouses where raw materials are processed;
D/13 Factories: warehouses where raw materials are processed D/2 Hotels and guest houses for profit: accommodation facilities where guests stay for a fee;
– D/3 Theaters, cinemas, concert halls and performance halls for profit: intended for artistic performances;
– D/4 Nursing homes and hospitals for profit:private clinics, hospitals and nursing homes;
– D/5 Credit, exchange and insurance institutions for profit: private banks, credit institutions and insurance companies;
– D/6 Buildings and premises for sports facilities for profit: premises where athletes perform physical activity for a fee;
– D/7 Buildings constructed or adapted to the special needs of industrial activities and not susceptible to a different use without radical transformations: single-use structures such as, for example, petrol stations;
– D/8 Buildings constructed or adapted to the special needs of a commercial activity and not susceptible to a different use without radical transformations: shopping centres;
– D/9 Floating or suspended buildings secured to fixed points on the ground, private bridges subject to tolls: they have no specific use;
– D/10 Buildings for production functions connected to agricultural activities: old rural buildings.
What do they all have in common? The economic impact of the activity for which they were built. The difference between these categories lies in the specific intended use and the level of productivity, which influence the cadastral income.
Group E
Properties for special use are not finished; Among them we also find buildings with a collective function:
E/1 Stations for transport services, land, sea and air: railway stations, ports and airports;
E/2 Municipal and provincial bridges subject to tolls: public bridges for which a fee must be paid to pass;
E/3 Buildings and constructions for special public needs: structures that contain, for example, newsstands;
E/4 Closed enclosures for special public needs: closed areas for carrying out activities; public buildings such as the city market;
– E/5 Buildings constituting fortifications and their dependencies: fortifications are exempt from IMU;
– E/6 Lighthouses, traffic lights, municipal clock towers for public use: structures for collective use are exempt from IMU;
– E/7 Buildings intended for the public exercise of religion: buildings such as churches and cathedrals;
– E/8 Buildings and constructions in cemeteries, excluding columbaria, tombs and family tombs: they are also exempt from IMU; IMU;
E/9 Buildings for special purposes not included in the previous categories of the same group: everything that does not fall into the previous categories, such as, for example, aqueducts or landfills.
This group includes very specific structures, not just real estate, which play an important role within society. These properties are distributed in a varied manner throughout Italy, reflecting the geographical and functional diversity of the census areas.
Group F and cadastral survey
The last group is that of entities urban areas where real estate units with particular characteristics and the goods used for their use are grouped together. Let's see them together:
– F/1 Urban area: ground floor area of buildings registered in the urban register;
– F/2 Collapsing units: such as dilapidated buildings and ruins;
– F/3 Units under construction: units whose construction has not yet been completed;
– F/4 Units being defined: properties whose intended use is not yet yet established;
– F/5 Roof terraces: terraces or areas above buildings;
– F/6 Buildings awaiting declaration: building for which an application for registration has not yet been submitted;
– F/7 Public communication network infrastructures: structures used for public networks.
Now you know what the cadastral categories are in Italy and you can identify which of the many the property you own, or are about to buy, belongs to. On our real estate listings platform, you'll find countless solutions to suit even the most particular tastes. Find the right property for you now!
The information available for these urban entities includes cadastral data such as the property's surface area, the parcels registered in the Land Registry and the assets registered in the Building Registry, and access to public data contained in a cadastral survey.