Super bonuses and cadastral income

Anyone who has renovated their property benefiting from the superbonus must update their cadastral income. Taxpayers who have not yet made the adjustment will receive a letter from the Revenue Agency following the matching of the data. As explained by the Sole 24 Ore, the outgoing director of the Revenue, Ernesto Maria Ruffini, anticipated it in the end-of-year report. 

Specifically, Ruffini had made it known that "as part of the activities aimed at updating the cadastral database", there will be ordinary verification and control activities, plus in 2025 there will also be "the launch of a compliance campaign relating to the superbonus". With its letters, the Revenue Agency effectively asks taxpayers to explain their position. It will not, therefore, be the formal start of an inspection.

Superbonus update of cadastral income, when will the letters be sent and what to do?
The letters from the Revenue Agency for the updating of cadastral income following interventions with the superbonus will start after the data has been cross-referenced. In particular, "the communications of the option relating to interventions for the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging columns" and "the results of the cadastral database, for properties for which there is no information the cadastral change declaration has been submitted, where required". 

As explained by the Sole 24 Ore, the notice will arrive "to those who have started a superbonus process and have transferred the credit, but have not submitted the cadastral change". Once the letter has been received, however, it will be possible to "demonstrate the correctness of one's actions, explaining why the cadastral change was not carried out". 

But how many could be interested? According to what was indicated by Enea, there are 496,963 buildings in which the superbonus has been implemented. Potentially, therefore, these are high numbers.


Idealist source