Cadastral income: what it is, how it is calculated and where to find it

What is the cadastral income of a property used for and how can I find out about it? Anyone who has real estate available, whether it is a detached house, an apartment, land or a simple garage, must deal with the cadastral income.
Let's see briefly what cadastral income means, how it is calculated, what importance it has in the tax system and, finally, how to find the cadastral income.
Let's start from the basics: what is meant by cadastral income of a building? The term "income" means "Continuous income without cost, or at least without contemporary cost, and in particular capital income, the result of savings invested in any way".
The term "land registry" refers to the land registry and therefore the meaning of land registry income is "continuous income that comes from the assets registered in the land registry".
In this case it is a potential income.
Let's now go into detail and see where to find the cadastral income, how it is calculated and the importance of this value.
Cadastral income: the complete guide What is cadastral income How is cadastral income calculated and what does it depend on What are the appraisal rates? Where to find the cadastral income of a property How is the cadastral income of an apartment calculated? What is the cadastral income for? The role in the tax system The cadastral income in the tax return The difference between the cadastral income and the cadastral value determined based on the category of the property What is the cadastral income The cadastral income is the income that the Revenue Agency attributes to an asset property, it is a potential income calculated on the value of the property, its location and its intended use.
We start from the assumption that an asset is always capable of producing an income, even if in the form of savings, for example a property that is not rented and used as a main residence, generates an income as it allows for savings in expenses.
A piece of land potentially generates income from its cultivation although the fruits are not sold.
These are trivial examples but they can help to understand.
The main function for the cadastral income is to act as a basis for the calculation of the tax base of various taxes, for example the Irpef, the Imu, but its value is also included in the calculation of the ISEE, we will soon see in detail how way the cadastral income influences taxes.
Let's now unravel the skein by trying to simplify as much as possible concepts that may seem difficult and inherent to cadastral assessments.
The first thing to underline is that there are three types of cadastral income: proposal: this is the cadastral income calculated provisionally by the owner of the property through an online procedure called DOCFA, when he registered the property in the land register or following changes made, for example post renovation.
The Land Registry Office may confirm or correct the proposed calculation of the cadastral income; presumed: value attributed for tax purposes to a property never declared in the Land Registry or registered incorrectly.
The calculation of the cadastral income of the Revenue Agency is used on a provisional basis until the taxpayer proposes a value which, in fact, will then be confirmed or corrected by the Land Registry offices; definitive: value that the Land Registry attributes to the property and which may be in line with the proposed income or not.
How is the cadastral income calculated and on what does it depend? It has been said that the cadastral income of a property corresponds to the potential income that that property can produce.
The calculation is based on the appraisal rates, but we will see shortly that not all real estate properties have the same treatment.
The cadastral income can be checked in the real estate registers: buildings cadastre; land register.
With a simple inspection of the cadastral income these values are easily known.
Many at this point are wondering: how to calculate the cadastral income of a property? For the land register, the income is divided into two parts: domain income attributed to the owner and agricultural income attributed to the user.
The two subjects may coincide or not, for example they do not coincide in the case of a rental contract.
In this case, the dominion income is attributed to the owner of the land, while the agricultural income is attributed to the user, i.e.
the person who rents the land or has another contract of use.
What are appraisal rates? It has been said that the determination of the cadastral income is based on the appraisal rates, but what are they? They are rates charged by the State and the tax administration in order to determine the income generated by a real estate asset.
The appraisal rates for buildings are specific coefficients for properties in groups A, B, C and are attributed on the basis of the estimate of the cadastral taxable income, while for properties in groups D and F, the appraisal rate is obtained using an appraisal procedure.
We remind you that group A includes homes, these are then distributed into different sub-categories: CategoryDescription A/1 Stately type homes A/2 Civil type homes A/3 Economic type homes A/4 Popular type homes A/ 5 Ultra-popular type homes A/6 Rural type homes A/7 Homes in villas A/8 Homes in villas A/9 Castles, palaces of eminent artistic or historical merit A10 Private offices and studios A11 Homes and accommodation typical of the places read also Luxury cadastral categories, what they are and how they influence taxation and benefits Group B includes: Category Description B/1 Colleges and boarding schools, boarding schools, shelters, orphanages, hospices, convents, seminaries, barracks B/2 Nursing homes and hospitals ( non-profit B/3 Prisons and reformatories B/4 Public offices B/5 Schools and scientific laboratories B/6 Libraries, art galleries, museums, galleries, academies that are not located in buildings of category A/9 B/7 Chapels and oratories not intended for the public exercise of worship B/8 Underground warehouses for storing foodstuffs Group C includes: CategoryDescription C/1 Shops and workshops C/2 Warehouses and storage rooms C/3 Workshops for arts and crafts C/4 Buildings and premises for sports facilities (non-profit) C/5 Bathing and healing water establishments (non-profit) C/6 Stables, stables, sheds, garages (non-profit) C/7 Closed or open sheds Group D includes: CategoryDescription D/1 Factories D/2 Hotels and guesthouses (profit-making) D/3 Theatres, cinemas, concert and show halls and similar (profit-making) D/4 Nursing homes and hospitals (for-profit) D/5 Credit, exchange and insurance institute (for-profit) D/6 Buildings and premises for sports facilities (for-profit) D/7 Buildings built or adapted for the special needs of an industrial activity and not susceptible to a different destination without radical transformations D/8 Buildings constructed or adapted for the special needs of a commercial activity and not susceptible to a different destination without radical transformations D/9 Floating or suspended buildings secured to fixed points of the land, private bridges subject to toll D/10 Buildings for production functions connected to agricultural activities Group E includes, however: Category Description E/1 Stations for land, maritime and air transport services E/2 Municipal and provincial bridges subject toll E/3 Constructions and buildings for special public needs E/4 Closed enclosures for special public needs E/5 Buildings constituting fortifications and their dependencies E/6 Lighthouses, traffic lights, towers to make the municipal clock available for public use E/ 7 Buildings intended for the public exercise of worship E/8 Buildings and constructions in cemeteries, excluding columbaria, tombs and family tombs E/9 Buildings for special purposes not included in the previous categories of group E Finally, there is the group F which includes: CategoryDescription F/1 urban area F/2 collaborating units F/3 Unit under construction F/4 Unit under definition F/5 Flat roof F/6 Building awaiting declaration (circular 1/2009 ) F/7 Public communications network infrastructures The estimated tariffs currently applied were determined with Presidential Decree 29/0971973 and Ministerial Decree of 12/13/1979 and subsequent revaluations based on Ministerial Decree 01/20/1990 M°3/ 355.
To calculate the cadastral income, it is therefore necessary to check the estimate rate foreseen for the reference cadastral category and multiply based on the size of the property.
Naturally, the calculations are made when the property is registered in the land registry and in the event of variations, for example, in the event that the intended use is changed, in the case of renovation of a property.
Where to find the cadastral income of a property The calculation of the cadastral data is not simple, it has been said that it is necessary to know the estimated rate expected for a specific category of property and the consistency of the property, but the operations are facilitated by simply going to check the title search of the property of interest.
The title search and cadastral income of a property can be obtained online, freely or by registering.
If you are wondering "where do I find the cadastral income?", here is a small guide.
In free access you can view the cadastral survey on the site on the specific Revenue Agency page.
The instructions to follow are simple, just enter the tax code of the property owner and a valid email address.
Through this service it is possible to obtain: current surveys by subject current or historical surveys of a property registered in the Land Registry or Building Registry the map survey of a parcel registered in the Land Registry.
By accessing the Reserved Area, you can obtain more information and carry out a search starting from the cadastral data of a property.
Access to the personal area of the Revenue Agency can be done with: Spid; There is; Cns.
With the credentials mentioned you can access various services, for example "Consultation of cadastral income".
In this case the search starts from the property, the data can only be viewed, there is no possibility of having a PDF and you can view: for the buildings, the consistency and the cadastral income for the land, the surface area, the quality , dominion income and agricultural income.
By accessing the "Personal online consultation" service, you can obtain the data in PDF format, including cadastral income, of the properties for which you are the owner of real rights.
The data to be accessed in this case are: the current cadastral survey (with the cadastral holders) or historical (without holders) for the property; the view of the map with the representation of the parcel of the Land Registry; the plan of the urban real estate unit; the mortgage inspection, with the list of formalities regarding the selected property, the individual notes and, if available, the related title.
If, however, you want to obtain information on a property of your interest, you need to access the free "Cadastral results" service.
In this case, it is not possible to have the cadastral survey on a PDF file, but by entering the tax code of the cadastral holder, the province and municipality of location of the real estate unit, allows us to know: the owner's personal data the cadastral identifiers of the properties the data on ownership and the related share of rights the cadastral income (for buildings), the dominion incomes and agricultural (for land).
All this data can also be obtained by going to the local offices of the Revenue Agency.
How is the cadastral income of an apartment calculated? To calculate the cadastral income of a property it is necessary to have various data at hand.
Firstly, the size of the property which, based on its nature, can be expressed in cubic meters (category B properties), cadastral spaces (category A properties) or square meters (category C properties).
The second data to take into consideration is the numerical value developed by the Territorial Revenue Agency, which varies based on the area in which the property is located and its intended use.
Municipalities are divided into census zones.
For example, the numerical value of an apartment in the center of Rome is higher than the numerical value of a suburb of the same city, or an apartment in a provincial town.
Finally, there is the estimate rate which varies based on the category of the property.
What is the cadastral income for? The role in the tax system The cadastral income is the starting point for the calculation of some taxes and for determining the cadastral value of the property which, in turn, becomes essential for calculating mortgage, cadastral and registration taxes, but we will see in a second moment this aspect.
It has been said that the property income is useful for defining the amounts due for taxes, among these there is the IMU, Single Municipal Tax.
The calculation for the IMU is carried out through a revaluation of the cadastral income at 5% and by applying the coefficient.
Finally, the rate established by the Municipality in which the property is located applies.
For clarity, let's say from now on that the multiplier used for the cadastral value for the purposes of taxes such as the IMU is different from the multiplier used for the calculation of inheritance tax, registration tax, gift tax and mortgage tax.
The revaluation coefficient changes based on the type of property: Land registry categories Imu multiplier From A/1 to A/11 excluding A/10 160 A/10 and D/5 80 From B1 to B8 140 C/1 55 C/2, C /6, C7 160 C/3, C/4, C/5 140 From D/1 to D/10 (excluding D/5) 65 also read Imu, how is it calculated? Example of calculation, the guide The cadastral income in the tax return The cadastral income of the property is among the values to be declared also when requesting the ISEE (equivalent economic situation indicator).
We also remind you that the cadastral income of the properties owned must also be indicated in the tax return.
The income from all the properties on which you have real rights must be indicated in the tax return.
Income from properties owned jointly with other entities must also be included, for example a house inherited jointly with brothers/sisters.
In this case you declare your share of the cadastral income.
In the case of usufruct, the rent must be indicated by the usufructuary and not by the bare owner.
The same rule applies for right of use and right of residence.
The cadastral income of the main house must also be included in the tax return, but this enjoys a total deduction from the tax base.
Irpef is not paid on the cadastral income of the main residence.
In 730 the cadastral income of the property must be indicated as reported in the cadastral survey.
The 5% revaluation will be automatically calculated when calculating taxable income.
The difference between cadastral income and cadastral value determined based on the category of the property Now that the value of the cadastral income has been determined, it is good to focus on the difference compared to the cadastral value of the property.
The cadastral value of a property is useful for calculating: Registration, cadastral and mortgage taxes due in the case of the purchase of a property.
Taxes in the case of donations.
Inheritance taxes in the case of an inheritance.
The cadastral value, unlike the cadastral income, does not express a potential income from the property, but the potential value of the property in the event of sale or in any case transmission of the asset from one owner to another.
How is the cadastral value of a property calculated? Here is the formula: cadastral income (revalued by 5%) x cadastral coefficient relating to the property.
Also in this case the cadastral coefficients depend on the type of property.
Here they are: Types Land registry coefficients revalued at 5% Land registry coefficients not revalued Residential properties (first home) 115.5 110 category A (excluding cat.
A/10 126 120 category B 147 140 land registry category C (excluding C/1) 126 120 cadastral category A/10 63 60 cadastral category C/1 42.84 40.80 cadastral category D 63 60 cadastral category E 42.84 40.80 agricultural land 112.5 (calculated on the dominion income.
We remind you that at the time of the sale of a property it is necessary to pay the registration tax, this can be calculated on the sale price or on the price/value method, based precisely on the cadastral value.
The registration tax is 2% for the first home and 9% for the purchase of properties of different nature.
The cadastral value is also the basis of the inheritance tax, naturally on real estate.
The amount of the inheritance tax depends on various factors, for example the degree of kinship, they are, in fact, foreseen exemptions.
The cadastral value of a property in the case of inheritance and donation is determined by the cadastral income revalued at 5% and with further revaluation with a coefficient of 110 for first home and 120 for other residential buildings excluding category A/10.
The tables attached above indicate the multipliers for all categories of properties.
Finally, the search for the cadastral income is useful for determining the cadastral value which is the basis of the gift taxes with the following rate: the mortgage tax, in the amount of 2% of the value of the property; the cadastral tax, in the amount of 1% of the value of the property; The same benefits granted for inheritances apply to "first home" donations: in this case the beneficiary will pay the mortgage and land registry taxes at a fixed rate of 200 euros each.
We remind you that the donation is an act between the living, while the succession takes place after death.
read also Registration tax: what it is, when it is paid and how it is calculated