Cadastral categories in Italy

The determination of the annuity ("rendita" is the profit that a property can produce according to the revenue agency) is necessary for assessing the amount of the real estate taxes to be paid, for this aim the real estate units are divided, according to their characteristics, into categories.

 

Each of these categories is subject to different rates (percentages), for this reason it is important to know which they are.

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Cadastral categories for identification of all types of properties in Italy.

 

Ordinary destination properties

 

GROUP A

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• A/1 elegant houses

• A/2 civil houses

• A/3 economic houses

• A/4 popular houses

• A/5 ultrapopular house (repealed)

• A/6 rural houses

• A/7 residential cottages

• A/8 residential villas

• A/9 castles, palaces of outstanding artistic or historical merit

• A/10 offices

• A/11 typical houses

 

GROUP B

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• B/1 colleges and boarding schools; hospitalizations; orphanages; hospices; convents; seminars; barracks

• B/2 non profit nursing homes and hospitals

• B/3 prisons and reformatories

• B/4 government offices

• B/5 schools, scientific laboratories

• B/6 libraries, art galleries, museums, galleries, academies

• B/7 chapels and oratories not for public use of the cult

• B/8 underground stores storage of food (repealed, now in group C)

 

GROUP C

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• C/1 shops and boutiques

• C/2 warehouses and storage rooms, barns

• C/3 workshops for arts and crafts

• C/4 buildings and premises for sport activities (non-profit)

• C/5 bathing and curative waters (non-profit)

• C/6 stables, sheds, garages, parking spaces

• C/7 canopies closed or open

 

Special destination properties

 

GROUP D

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• D/1 factories, car park silos when equipped with lifting equipment

• D/2 hotels and guesthouses (for profit)

• D/3 theatres, cinemas, concert halls, nightclubs and similar shows (for profit)

• D/4 nursing homes and hospitals (for profit)

• D/5 banks, stockbrokers and insurance (for-profit)

• D/6 buildings and premises for sport activities (for-profit)

• D/7 buildings constructed or adapted for the special needs of industrial activity and not subjected to different destination without radical changes

• D/8 buildings constructed or adapted for the special needs of a business and not subjected to different destination without radical changes; car park silos with ramp access; paid parking on private land, camping

• D/9 floating buildings or suspended linked to the soil; private decks subject to toll

• D/10 agricultural premises

 

Particular destination properties

 

GROUP E

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• E/1 stations for transportation services, land, sea, and air

• E/2 municipal and provincial bridges subjects toll

• E/3 construction and public buildings for special needs (kiosks etc.)

• E/4 fences closed for special public needs (market etc.).

• E/5 building fortifications constituents and their dependencies

• E/6 lighthouses, traffic lights, towers of public clock

• E/7 buildings for public cults

• E/8 buildings and cemeteries, except columbaria, the tombs and graves of family

• E/9 buildings in special purpose not included in the previous categories of group E

 

GROUP F

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• F/1 urban area

• F/2 unit that can be restored changing category

• F/3 unit under construction

• F/4 unit to be defined

• F/5 outdoor paving

• F/6 building awaiting for declaration

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