Cos'e la rendita catastale?

La rendita catastale e il reddito che l'Agenzia delle Entrate attribuisce a ogni unita immobiliare in base a tipo, dimensione, ubicazione e caratteristiche. Si trova nella visura catastale. E la base per calcolare IMU, imposte di registro, TASI e valore catastale dell'immobile.

Come si calcola il valore catastale?

Valore catastale = Rendita catastale x Moltiplicatore. Il moltiplicatore dipende dal tipo di immobile e dalla finalita: prima casa compravendita 115,5, seconda casa 126, IMU abitazioni 168. La rendita viene prima rivalutata del 5% (o 25% per terreni agricoli).

A cosa serve il valore catastale?

Il valore catastale serve come base imponibile per: imposta di registro nelle compravendite tra privati (sistema prezzo-valore), imposte di successione e donazione, IMU e TASI, imposta ipotecaria e catastale. Spesso e molto inferiore al valore di mercato dell'immobile.

Dove trovo la rendita catastale del mio immobile?

La rendita catastale si trova: nella visura catastale (richiedibile online su Sister o allo sportello dell'Agenzia delle Entrate), nell'atto di acquisto/rogito notarile, nella dichiarazione IMU, o nell'avviso di pagamento TARI. La visura e gratuita per immobili di proprieta.

Cadastral Value Calculator – Calcolatori Gratis

In-depth

How the Cadastral Value Calculator Works

The cadastral value calculator lets you determine the cadastral value of a property based on the cadastral income and the multipliers established by law. The cadastral value is a fundamental figure in the Italian tax system, used as the tax base for various property-related taxes.

What Is Cadastral Income

The cadastral income is the theoretical income that the Land Registry Agency (now part of the Italian Revenue Agency) assigns to each real estate unit based on the cadastral category, class, and consistency (number of rooms or square meters). You can find it in the cadastral survey, which can be requested free of charge online from the Revenue Agency website using SPID or CIE digital identity. It does not correspond to the market value of the property but is the basis from which the cadastral value is calculated.

How Cadastral Value Is Calculated

The cadastral value is obtained with this formula:

Cadastral income revalued by 5% × cadastral multiplier

The multipliers vary by cadastral category:

160 — Residential properties (categories A, excluding A/10), warehouses (C/2, C/6, C/7)
140 — Private offices (A/10), workshops (C/3, C/4, C/5)
80 — Banks and insurance companies (D/5)
65 — Industrial and commercial properties (group D, excluding D/5)
55 — Shops and stores (C/1)

What Cadastral Value Is Used For

IMU (Municipal Property Tax): the cadastral value is the tax base for calculating the Municipal Property Tax
Registration tax: when purchasing a property using the "price-value" system (primary residence from a private seller), the tax is calculated on the cadastral value rather than the sale price
Inheritances and gifts: the cadastral value determines the tax base for inheritance and gift taxes
ISEE: real estate assets in the DSU are reported using the cadastral value (or IMU value if different)
TASI: abolished since 2020, but the cadastral value remains a historical reference for disputes

The Price-Value System

The price-value system, introduced by Law 266/2005, allows registration taxes on residential property purchases (from private sellers) to be calculated based on the cadastral value rather than the price declared in the deed. For primary residences, the multiplier is reduced to 115.5 (income × 1.05 × 110), offering significant tax savings. Our calculator also includes this option.

How to Use the Calculator

Enter your property's cadastral income and select the cadastral category. The calculator will automatically apply the 5% revaluation and the correct multiplier, showing you the resulting cadastral value. You can also view the calculation for specific purposes: IMU, registration tax for primary and secondary residences, and inheritance.

Practical Tips

If you are purchasing a property, always ask the seller or notary for the updated cadastral income. Remember that the income may have been revalued by the Revenue Agency, especially after significant renovations. To verify the current income, access the "Cadastral Income Consultation" service on the Revenue Agency website. The cadastral value is almost always lower than the market value: this difference is one of the main advantages of the price-value system for home buyers.