IMU Exemption and Cadastral Classification: Commentary on Ordinance No. 9364 of 2024

With Ordinance No. 9364 of April 8, 2024, the Court of Cassation addressed a crucial issue for many taxpayers: the matter of IMU exemption in relation to the cadastral classification of properties. This ruling offers food for thought on the importance of correct classification and the obligations incumbent upon the taxpayer. Let's look at the details of the ruling and its implications below.

Context of the Ruling

The dispute involved C. (L.) and I. (G. F.), with the Court ruling on an appeal concerning IMU exemption for a property classified as a study (category A/10) but used as a residence. The Court established that, in order to benefit from IMU exemption, the property must have a cadastral classification that reflects its actual intended use.

Headnote of the Ruling

Relevance of objective cadastral classification - Divergent use - Exclusion - Taxpayer's burden of cadastral change. In the context of IMU exemption, the recognition of the tax benefit provided for the principal residence requires the corresponding objective cadastral classification. Therefore, if the property is registered for use as a study with the relevant category (A/10) assigned, it is subject to the tax even if it is de facto used as a residence. It is the taxpayer seeking tax exemption who bears the burden of challenging the classification act for a different purpose.

This headnote highlights how the objective cadastral classification of a property is fundamental in determining the right to IMU exemption. In other words, it is not enough to use a property as a residence to enjoy tax exemption: the property must be classified as a principal residence. If the taxpayer wishes to obtain the exemption, they must challenge the classification act if the property is registered in a different category.

Implications for Taxpayers

The implications of this ruling are manifold:

• Obligation to verify cadastral classification: Taxpayers must be aware of their property's cadastral category and verify that it corresponds to its actual use.
• Burden of proof: It is the taxpayer's responsibility to demonstrate that the property has been erroneously classified in order to benefit from IMU exemption.
• Potential penalties: Divergent use compared to the cadastral classification can lead to penalties and an increase in tax burden.

In a complex regulatory environment, it is essential for taxpayers to be informed about their rights and obligations. The ruling in question serves as an important guide for understanding how cadastral classification affects tax benefits, particularly concerning IMU.

Conclusions

In conclusion, Ordinance No. 9364 of 2024 reiterates the importance of the correct cadastral classification of properties for IMU exemption purposes. Taxpayers must pay attention to these aspects and, if necessary, act promptly to change their property's cadastral classification. Only in this way can they avoid penalties and ensure the recognition of their tax rights. It is therefore advisable to consult with industry experts for adequate advice.