Rendita catastale and cadastral value explained

How the rendita is made

The Agenzia delle Entrate’s guide to reading a visura defines the pieces:

• Census zone (zona censuaria): a homogeneous portion of a municipality in which the profitability of buildings is considered uniform. Small and medium towns usually have one; larger cities have several. Each zone has its own tariff table (quadro tariffario), available at the agency’s provincial office.
• Category: the type of unit, according to its intrinsic characteristics and ordinary, permanent use. Dwellings are in group A (the prima casa relief is open to A/2 to A/7 and A/11, and excluded for A/1 stately homes, A/8 homes in villas and A/9 castles and palaces of artistic or historic merit).
• Class: a measure of productivity within groups A, B and C, marked “U” (unique) where profitability is homogeneous or 1 to n as profitability rises.
• Consistency: size. For category A it is expressed in rooms (vani); for shops, warehouses and garages (category C) in square metres; for collective-use buildings such as hospitals or barracks (category B) in cubic metres. For special categories D and E no consistency is shown.
• Rendita: for groups A, B and C, consistency × unit tariff of the municipality, zone, category and class. For groups D and E the rendita is set by direct estimate.

As a formula: rendita = consistency × tariff (per unit of consistency, for that municipality, zone, category and class). The agency’s pages read did not state the tariff values, and Payotte gives none.

Rendita, “valore catastale” and market price

Three different numbers get called “the value” of a home:

1. the rendita (income, in euros per year);
2. the cadastral value (valore catastale), computed from the rendita by statutory coefficients for taxes, which is what the notariato calls “price-value”;
3. the market price you pay.

They are unrelated in size. The agency’s own example has a home with a rendita of €900 bought for €200,000.

The cadastral value for the purchase tax (prezzo-valore)

The Agenzia delle Entrate explains that, on a sale subject to proportional registration tax (not VAT) to a buyer who is a private individual, the buyer may ask the notary in the deed to tax the transfer on the cadastral value instead of the price. The deed must still state the real price. The cadastral value is the rendita revalued by 5% and multiplied by a coefficient:

• Rendita × 1.05 × 120 for a home without prima casa relief;
• Rendita × 1.05 × 110 with the prima casa relief.

The agency’s worked examples, with a rendita of €900 and a price of €200,000: without relief, 900 × 1.05 × 120 = €113,400 and a 9% registration tax of €10,206 instead of €18,000; with the prima casa, 900 × 1.05 × 110 = €103,950 and a 2% tax of €2,079 instead of €4,000. The notariato’s English page expresses the same coefficients as 126 and 115.5 (1.05 × 120 and 1.05 × 110) and notes that the minimum tax remains €1,000. The agency lists two other effects: its power to challenge the declared value is limited, and the notary’s fees are reduced by 30%. If the price is hidden, taxes are recomputed on the real price with a penalty of 50% to 100% of the difference. Mortgage and cadastral taxes in this case are the normal €50 each. The full rules are in the prezzo-valore guide.

The rendita and IMU

The Dipartimento delle Finanze states that for buildings entered in the cadastre, the IMU tax base is the rendita revalued by 5% and multiplied by a coefficient that depends on the category: 160 for group A (except A/10), 140 for group B, 55 for C/1, 160 for C/2, C/6 and C/7, 140 for C/3, C/4 and C/5, 80 for A/10 and D/5, and 65 for the other D units.

Calculation, not a quote: for an A/2 unit with a rendita of €900 the IMU base is 900 × 1.05 × 160 = €151,200. Whether any tax is due, and at what rate, is a separate question. A main home in categories A/2 to A/7 is exempt; for A/1, A/8 and A/9 main homes the standard rate is 0.5% (maximum 0.6%) with a €200 deduction; for other buildings the standard rate is 0.86%, with a municipal maximum of 1.06% (1.14% where the extra increase is allowed). Each municipality sets its own rate by resolution, which counts only if published on the finance department’s site by 28 October of the year; otherwise the previous year’s resolution applies. In the Province of Bolzano the tax is IMI and in the Province of Trento IMIS. See the IMU guide.

Finding a rendita

The agency’s “consultation of cadastral incomes” service shows the rendita of any building in the Catasto dei fabbricati (and the land incomes for land) from the provincial office and the cadastral identifiers; it does not produce a PDF visura. It excludes the autonomous provinces of Trento and Bolzano. For a full extract see the cadastral search guide. If the data is wrong, the agency offers a correction request in its reserved area or by form at the provincial office. Rendita does not follow market prices: asking the seller for the current visura before the offer is the simplest way to know it.

Which professional to consult

A surveyor can explain a visura and correct a classification. A notary applies the prezzo-valore request in the deed. An architect can redraw a plan after works.