ROME (ITALPRESS) – “We return to the issue of superbonus and cadastre for some clarifications. 1. Searching for “ghost houses,” in addition to being a duty of a minimally serious state, is also a commitment made by the government and Parliament with the tax reform approved just over a year ago (Article 16, paragraph 1, letter n), Law No. 111/2023): “provide for the strengthening of tools and organizational models that favor the sharing of data and documents, electronically, between the Revenue Agency and the competent offices of municipalities, also in order to facilitate and accelerate the identification of uncounted properties and unauthorized properties.”” This was stated in a note by Giorgio Spaziani Testa, president of Confedilizia. “2. The obligation to have the Revenue Agency verify (unless disputed by the owner) any change in the cadastral classification of the property, including the annuity, as a result of construction work,” he adds, “is enshrined in Ministerial Decree No. 701 of 1994. A specific verification of the fulfillment of this obligation, in case of use of the superbonus, is provided by a provision of the last budget law (Article 1, paragraphs 86-87, Law No. 213/2023): “86. The Revenue Agency, with reference to real estate units subject to the interventions referred to in Article 119 of Decree-Law No. 34 of May 19, 2020, converted, with amendments, by Law No. 77, verifies, on the basis of specific selective lists developed with the use of modern technologies of interoperability and analysis of databases, whether the declaration referred to in Article 1, paragraphs 1 and 2, of the regulation referred to in the Decree of the Minister of Finance April 19, 1994, No. 701, has been submitted, if any, also for the purpose of any effects on the annuity of the property present in deeds in the cadastre of buildings.” “87. In cases subject to verification under Paragraph 86 for which the return is not submitted, the Internal Revenue Service may send the taxpayer an appropriate notice pursuant to Article 1, paragraphs 634 to 636, of Law No. 190 of December 23, 2014.” At present, this is the situation. If new regulations come out, they can be commented on,” Spaziani Testa concludes.
– Photo Agency Photogram –
(ITALPRESS).
