Sotto tiro l'evasione nel "mattone"

On housing, the Budget has rained down measures almost everywhere. Rules to combat tax evasion, local taxes and sales. Let's see, in summary, what it is about. Stop illegal renting.
The cornerstone of the fight against real estate income tax evasion will be the Tax Registry. The data relating to gas and water supply contracts will flow here (for electricity the obligation already existed). It will thus be possible to highlight situations in which the ownership of the property does not coincide with the supplies, a clear indication of a house being rented or loaned. And then check whether the contract is registered. For this purpose, another provision comes into play, which makes the communications of changes in ownership or new leases pass from the Revenue Agency to the PS. Not only that: real estate brokers are involved in the operation, in relation to the sales they have.
To strengthen the system, another mechanism has also been studied, harshly criticized by real estate associations (and which the Government had actually undertaken to remove), from which only 'agreed' rentals are excluded: if the amount declared in the contract is less than 10% of the cadastral value of the accommodation, the adjustment of the reported value will be triggered both for the purposes of the register and for those of direct taxes, on the basis of the 'cadastral fee' itself.
In case of failure to register the rental contract, direct and indirect taxes will be requested for the four previous tax periods, unless there is documented proof to the contrary. And the contract also becomes null and void: a rule with unpredictable effects on a civil but also fiscal level. Property evasion.
Other regulations then intervene with the aim of highlighting the houses (or building modifications) in compliance with the Municipality's permits but not declared to the Land Registry. From next year, in fact, the declarations of commencement of activity and building permits must include the tax code of the clients but also of the companies (to highlight illegal work). Not only that: at the end of the works, with the testing, the receipt of the request for cadastral change must be presented. The penalties for those who fail to report to the Land Registry are also stiffened. Land Registry.
Along the same lines is the faculty, attributed to the Municipalities (this too, according to the Government's promises to property, should have disappeared), to ask the Land Registry to intervene to assign new categories and/or cadastral classes to real estate units located in the microzones (which the Municipalities have already identified and which are functional to the revision of the Land Registry), in which the ratio between the average cadastral value and the average market value differs from the same ratio obtainable from the set of municipal microzones.
There is also a positive note: the Land Registry will now also be able to communicate the changes and new cadastral income electronically. Tarsu.
The waste tax (pending the new tariff, whose entry into force has been extended once again by one year) must be commensurate with at least 80% of the cadastral area. For properties that do not yet have this data (because they still do not have a map), the owner will have to arrange, at his own expense, to prepare the map and deliver it to the Land Registry. Ici.
The deadlines for the assessment relating to the years from 2000 onwards are extended to 31 December 2005. However, the provision (present in the first draft of the Bill) which provided for the possibility of paying the tax in the F24 form, offsetting it with other tax credits, is no longer included in the Financial Law. A rule strongly opposed by tax concessionaires. Buying and selling.
On the purchasing front there is at least one benefit: young couples are assigned a fund of 10 million to buy their main home in subsidized housing. On the other hand, fixed registration, mortgage and land registry taxes are increasing (see the article below), which also apply to the purchase of the first home.
Among the minor measures, it is worth mentioning, for those assigned houses in a shared ownership cooperative, the possibility of dissolving the coop if they take on the entire mortgage. Finally, the owners will be able to take out (voluntarily) an anti-disaster policy established with the assistance of the State.

source: Real Estate Observatory