Nuova Riforma del Catasto

a cura di Lucia Criscuolo


Dalla seconda metà di quest’anno partirà la nuova riforma del Catasto che determinerà il valore di mercato effettivo degli immobili, aggiornando importi vecchi e spesso non corrispondenti alla loro reale condizione. In questo modo si farà soprattutto più chiarezza sui famosi "immobili fantasma", colpendo chi fino a oggi ha pagato meno per immobili di un certo prestigio.


Tra i criteri su cui si basano le nuove valutazioni delle rendite, sono stati individuati nuovi meccanismi di calcolo delle rendite catastali che non si baseranno più sul numero dei vani, ma sui metri quadrati, tenendo conto anche del reddito da locazione.


La nuova riforma prevede la suddivisione di due categorie catastali in cui gli immobili urbani saranno divisi in categoria ordinaria e categoria speciale.


Negli immobili “a destinazione ordinaria (identificati con la lettera"O") troveremo le abitazioni: a loro volta suddivise in 8 sub-categorie che distingueranno le abitazioni in palazzi, villette e “abitazioni tipiche”, uffici e studi, cantine, posti auto, negozi e magazzini.


Nella categoria speciale (identificata con la lettera "S") saranno suddivisi in 18 categorie a seconda del tipo di attività degli impianti (energia, miniere, industria, logistica, ambiente) o degli immobili occupati da servizi (direzionali, commerciali, scuole, sanità, ecc.).


Probabilmente verrà previsto anche un ulteriore gruppo (identificato con la lettera “I”), in cui iscrivere senza attribuzione di valore e rendita le unità immobiliari improduttive, costituite dalle attuali categorie F (unità collabenti in corso di costruzione o definizione, lastrici solari e aree urbane).

Questa revisione comporterà l'aumento del valore di parecchi immobili, ma al contempo un inevitabile maggiore tassazione per i proprietari di case.

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