Superbonus and Cadastre: the Tax Agency starts checks on missing declarations

The Tax Agency has published a new measure (Prot. n. 38133/2025) with which it launches a communication campaign aimed at property owners who have benefited from the interventions provided by the Superbonus but have not updated their cadastral data.

Objectives of the measure

The main objective of this initiative is to facilitate the spontaneous fulfilment of the tax obligations linked to the correct cadastral registration of buildings subject to construction interventions. By using modern database analysis technologies, the Revenue Agency is able to verify whether owners have submitted the required cadastral update declaration, mandatory in the event of structural changes that may affect the cadastral income.

How the communication will take place

The Tax Agency will send to the taxpayers concerned a communication containing the information necessary for the verification and possible regularization of its position. The communication channels envisaged are:

- Certified electronic mail (PEC), for those with a registered digital address;

- Registered letter with return receipt, for those who do not have a PEC;

- Publication in the taxpayer’s tax drawer on the website of the Tax Agency.

How to adjust the position

Taxpayers who receive the communication can act in two ways:

1) Submit missing cadastral declaration

—This operation allows to align the cadastral data with the real situation of the property and to

benefit from the reduction of the sanctions provided.

— The declarations may be transmitted electronically through the online service of the Tax Agency.

2)Provide supporting evidence

If the taxpayer considers that it is not necessary to submit a declaration, he may send documentation justifying the fact that there is no obligation to update the cadastral register.

Controls and sanctions

The Tax Agency will carry out checks by cross-checking available data with the help of interoperability tools between databases. If irregularities are identified and the taxpayer fails to regularise, administrative penalties may be applied.

The penalties for failure to make a cadastral declaration vary according to the time elapsed since the infringement and may be reduced if the taxpayer voluntarily regularizes his position in accordance with the procedures provided for by article 13 of the legislative decree of 18 December 1997, n. 472.

The initiative launched by the Tax Agency could affect thousands of property owners who have taken advantage of the Superbonus without having updated the cadastral income of their properties. This could affect:

-IMU and other property taxes, which are calculated on the basis of cadastral rent;

-Tax return, as any changes in cadastral may affect the taxable value of the property;

-Real estate transactions, since the correct cadastral classification is essential for the valuation of a property.

The Tax Agency’s initiative represents an important step towards greater transparency and tax fairness in the real estate sector. The call for taxpayers to correct any omissions gives them the opportunity to remedy their situation with reduced penalties, avoiding future problems related to cadastral irregularities.