Recognition of Rurality: Analysis of Judgment No. 22009 of 2024

Judgment No. 22009 of August 5, 2024, issued by the Court of Cassation, represents an important reference point for cadastral assessment and the recognition of building rurality. This decision clarifies the necessary requirements for a building to be classified as rural, emphasizing the retroactive effect of such recognition.

Regulatory Context

The recognition of rurality is governed by Article 2, paragraph 5-ter, of Legislative Decree No. 102 of 2013, converted into Law No. 124 of 2013. This provision establishes that the retroactive effects of rurality recognition presuppose the inclusion of a specific annotation in deeds, rather than a mere change in cadastral classification. In this context, the Court of Cassation, with the judgment under review, has overcome the original regulatory provisions that linked retroactive effect exclusively to cadastral classification.

(CADASTRAL OFFICE) - IN GENERAL Classification of buildings - Recognition of rurality - Retroactive effects pursuant to art. 2, paragraph 5-ter, of d.l. no. 102 of 2013 - Prerequisites - Consequences. Regarding rural buildings, the retroactive effects of rurality recognition, provided for by art. 2, paragraph 5-ter, of d.l. no. 102 of 2013, converted by l. no. 124 of 2013, presuppose, as the sole relevant factor, the inclusion of a specific annotation in deeds, thereby superseding the original regulatory provisions which instead correlated this effect to a change in cadastral classification.

Practical Implications of the Judgment

The consequences of this judgment are significant for all owners of agricultural properties. If a building is recognized as rural, it benefits from a series of tax and regulatory advantages. Therefore, it is crucial for owners to ensure that the annotation is correctly made in the cadastral records. Here are some key points to consider:

• The correct annotation in deeds is crucial for the recognition of rurality.
• The judgment clarifies that it is no longer necessary to change the cadastral classification to obtain retroactive effects.
• The tax benefits derived from classification as a rural building can significantly influence asset management decisions.

Conclusions

In conclusion, judgment No. 22009 of 2024 offers a new perspective on the recognition of rurality, highlighting the importance of annotation in cadastral records. This decision not only strengthens the rights of rural property owners but also represents a fundamental jurisprudential orientation for future disputes on the matter. It is desirable that industry professionals, as well as owners, pay attention to these provisions to avoid future issues.