Cadastral classification and categories D and E: Ordinance no. 29310 of 2025
The assignment of the correct cadastral income represents a fundamental pillar of the Italian tax system, directly influencing the calculation of local and national taxes. Disputes often arise between taxpayers and the Revenue Agency regarding the classification of complex properties, especially when the actual use of the asset appears to diverge from its construction characteristics. The Supreme Court of Cassation intervened on this delicate balance with Ordinance no. 29310 of 05/11/2025, confirming a rigorous and objective approach.
The objective nature of cadastral classification
The case in question involved S., represented by lawyer P. G., and the State Attorney General's Office. The dispute concerned the correct inclusion of a building in cadastral categories D (properties for special use) or E (properties for particular use). The Tax Justice Court of the second instance of Lazio had already rejected the taxpayer's claims, and the Court of Cassation has now confirmed that decision, reiterating that classification cannot be influenced by subjective variables or extemporaneous uses.
The cadastral classification of a building in categories D or E depends on the special or particular destination resulting from the construction, typological, and dimensional characteristics, determined, respectively, by the intrinsic need to carry out a commercial or industrial activity or to fulfill public functions or functions of collective interest, such that the property is unsusceptible to a different destination except through radical transformations affecting its structural consistency and functional suitability, without regard for unusual, abnormal, occasional, and temporary uses, as one must look solely at the objective structural and functional characteristics of the building, regardless of any use of the latter for carrying out activities inconsistent with them.
This principle clarifies a fundamental point: to change the cadastral category of a property belonging to groups D or E, it is not enough to change the way it is used. It is necessary for the property itself to undergo structural transformations such as to make it suitable for a different function. If the structure remains the original one, designed for a specific industrial or public activity, any improper or temporary use has no relevance for tax purposes.
Regulatory criteria and the irrelevance of occasional use
The decision rests on a solid regulatory framework, citing DPR no. 1142 of 1949 (articles 8 and 61) and Decree-Law no. 16 of 1993. According to the judges, the classification must reflect the intrinsic functional potential of the asset. In summary, the criteria to be considered are:
- The construction and typological characteristics of the building;
- The dimensions and structural consistency;
- The intrinsic need to fulfill specific functions (commercial, industrial, or public);
- The impossibility of changing the destination without radical building interventions.
This approach serves to ensure legal certainty and the uniformity of tax collection. If the classification were to follow daily use, there would be a risk of continuous fluctuation in cadastral income based on the owner's arbitrary choices, rather than on the real and structural value of the real estate assets.
Conclusions on the scope of the ruling
The Court of Cassation's Ordinance no. 29310/2025 stands in continuity with previous guidelines (such as rulings no. 10242/2023 and no. 22166/2020), consolidating the principle of the 'immutability' of classification based on structure. For owners of industrial or public-use properties, this means that the defensive strategy against cadastral assessments cannot be based on the mere proof of a different use, but must necessarily involve a technical appraisal demonstrating the structural unsuitability of the property for the assigned category. Ultimately, it is the architecture of the asset, and not its temporary management, that dictates the rules of the tax game.
