The cadastral category describes the tax and cadastral classification of a property unit in the Italian building cadastre. It specifies the type of property, for example, a flat, office, shop, warehouse, garage, hotel or industrial building.
The cadastral category is shown on the cadastral extract. This document usually also contains further details about the property, such as the parcel number, building unit, cadastral class, type of property, area and cadastral yield.
The cadastral yield is a tax value assigned to every property unit recorded in the cadastre. It forms an important basis for various tax calculations, in particular for the cadastral value, the municipal property tax and certain taxes relating to purchase, gift or inheritance.
The cadastral category describes the type and intended use of the property. The cadastral class describes, within a category, the property’s yield level; in simple terms, this refers to its quality or tax yield potential in relation to comparable units.
The Italian cadastral categories are divided into groups. Groups A, C and D are particularly relevant in practice.
| Category | Description | Typical examples |
|---|---|---|
| Group A | Flats, offices and similar units | A/1: High-end flats A/2: Flats of a standard quality A/3: Basic flats A/4: Basic or traditional flats A/7: Small villa-style residential buildings A/8: Villas, estates A/10: Offices |
| Group B | Buildings for public or community use | Schools, non-profit hospitals, public offices, libraries, museums, boarding schools, barracks |
| Group C | Business premises, warehouses, workshops and ancillary rooms | C/1: Shops and retail premises C/2: Storage rooms, cellars, storerooms C/3: Workshops C/6: Garages, parking spaces and carports C/7: Canopies |
| Group D | Properties with a specific commercial or industrial purpose | D/1: Production buildings D/2: Hotels and guesthouses D/7: Buildings for industrial activities D/8: Buildings for commercial or service activities |
| Group E | Properties with a specific public purpose | Railway stations, airports, bridges, lighthouses, buildings for public services or special public purposes |
| Group F | Provisional or special cadastral units | F/1: Urban areas F/2: Units at risk of collapse or unusable F/3: Buildings under construction F/5: Terraces or flat roofs |
The correct cadastral category is important in several areas:
The cadastral category should correspond to the actual condition and permitted use of the property. If the use changes or structural alterations are carried out, an adjustment to the cadastral data may be required. A change to the cadastral category is effected via a technical cadastral notification submitted by an authorised technician.
The cadastral category is a key element of the Italian building cadastre. It not only indicates the type of property in question but also affects tax calculations, property transfers, lettings and tax relief.
Anyone buying, selling, letting, converting or using a property for business purposes in Italy should therefore check whether the category stated in the cadastral extract is correct and corresponds to the actual use.