IMU and Cadastre: The Court of Cassation Clarifies Taxable Events with Ordinance No. 15975 of 2025

The Municipal Property Tax (IMU) and the Cadastre are closely linked, but with important nuances. The Court of Cassation, with Ordinance No. 15975 of June 15, 2025, provides crucial clarifications on the taxable events for IMU, especially in cases of properties not yet registered in the Cadastre or demolished, as in the case examined between T. (R. C.) and G.

Cadastral Registration: Sufficient, Not Necessary for IMU

The Supreme Court establishes that the registration of a property in the Cadastre is a sufficient, but not necessary, prerequisite for IMU. The tax is due even if not formally registered, provided the asset is "built" (completed or used). This prevents the absence of formal registration from exempting the asset from taxation.

In the matter of IMU, the registration of a real estate unit, pre-existing or newly constructed, in the building cadastre constitutes a sufficient prerequisite for the asset to be subject to municipal tax, but it is not also a necessary prerequisite, as the tax is due from the moment the asset presents the conditions for its registration, i.e., from the moment it can be considered "built" due to the completion of the works related to its construction or from the moment it was previously used. (In a case where the demolition of the buildings subject to assessment had occurred, the S.C. affirmed that, since the taxed real estate units were still registered in the cadastre and assigned a cadastral income, the demolition did not have an automatic modifying effect on the tax obligation - as, instead, erroneously held by the CTR - but had to be declared, as it was a variation affecting the taxable base and related to a different taxable event, consisting no longer in the possession of a real estate unit, connected to the cadastral income, but in the possession of a buildable area, connected to its market value).

Demolition of Properties: The Obligation to Declare

The Ordinance clarifies that the demolition of a building does not automatically alter the IMU obligation. If the demolished property remains registered in the Cadastre with a cadastral income, IMU continues to be due as a building. Demolition is a variation that must be formally declared by the taxpayer.

Only after such declaration does the taxable event change:

• From possession of a building (basis: cadastral income).
• To possession of a buildable area (basis: market value).

This transition is vital for IMU calculation. It is crucial to promptly update the Cadastre and tax declarations to avoid errors and penalties.

Conclusions: Correct Real Estate Tax Management

Ordinance No. 15975 of 2025 emphasizes the importance of correspondence between the actual state of properties and cadastral/tax data. The principle of "sufficiency but not necessity" of registration and the obligation to declare variations are fundamental. Conscious and timely management, supported by tax law professionals, is essential for the correct administration of one's real estate assets.