Ancona - Italie
Ancona – Italie

Revenu cadastral: qu’est-ce que c’est, comment il est calculé et à quoi il sert

Avez-vous déjà lu un levé cadastral? Parmi les différents éléments qui apparaissent dans les différentes cases, il y a un chiffre exprimé en euro: «reddito catastale». Ce chiffre est bien plus pertinent que vous ne le pensez dans le monde de l’immobilier.

Quel est le revenu cadastral ?

Le revenu cadastral est une valeur fiscale qui est utilisée à plusieurs fins:

Comment vérifier le revenu cadastral ?

Le revenu cadastral est déterminé en multipliant la cohérence par le taux unitaire spécifique de la commune, de la zone de recensement et correspondant à la catégorie et à la classe. Pour les unités immobilières appartenant aux groupes des catégories D et E, le revenu est déterminé par estimation directe. Tel que rapporté par le site Web de l’Agence du revenu.

Tout d’abord, le revenu cadastral est calculé en tenant compte de deux facteurs. Le premier est la cohérence de la propriété dont vous souhaitez vérifier les revenus. Ces données peuvent être exprimées à la fois en pièces et en mètres carrés (exemple: A, b, c, d). Le deuxième facteur à connaître concerne les estimations de la commune.

Mais voyons comment il est calculé: Cohérence de la propriété x taux d’expertise = Revenu cadastral.

La consistance d’une propriété peut être exprimée en mètres carrés piétonniers, compte tenu également de celles des pièces principales et indirectes.

Les taux estimés déterminés par l’Agence du revenu

Exemple:

Type de propriété ? A2

zone étudiée par classe ? 4

immeuble ? 3 pièces

Estimation ? 250 x 3 pièces = 750

Pour récupérer les revenus cadastraux de manière simple et immédiate, vous pouvez contourner les calculs en vous connectant à internet, par exemple sur le site https://www.rendita-catastale.it/:

indiquez si le bien dont vous souhaitez connaître les revenus appartient à un particulier ou à une entreprise;

entrez votre code fiscal ou votre numéro de TVA;

et la province dans laquelle le bâtiment est situé.

Quand le revenu cadastral est-il réévalué ?

Le revenu cadastral doit être réévalué pour obtenir la valeur cadastrale. Pour le réévaluer, il faut le multiplier par un coefficient qui ne varie que selon la catégorie du bien. Par exemple, pour les bâtiments appartenant aux groupes A, C D, le coefficient est de 5%, pour ceux du groupe B, il est de 40%.

La valeur obtenue doit ensuite être multipliée par un autre coefficient basé sur le type de propriété. Ce tableau que vous pouvez trouver sur le site www.boursinoimmobiliare.it montre toutes les catégories et leurs coefficients respectifs.

Donc, si nous revenons au revenu cadastral que nous avons calculé précédemment: 750 x 115 (première maison) = 86 250 €. Mais il faut être prudent: la valeur du revenu cadastral ne coïncide pas avec la valeur marchande, car ce sont deux données différentes.

Par example,

Le taux de base de l’IMU 2021 est égal à 8,6 pour mille, il peut être réévalué jusqu’à un maximum de 10,6 pour mille.

A tout moment, il est possible de vérifier ces valeurs grâce à une enquête cadastrale gratuite réalisée sur le site BorsinoImmobiliare.it ou celui de l’Agence du revenu. Il est également possible de se rendre dans les bureaux de l’agence locale ou de faire appel à un technicien.

Comment calculer le revenu cadastral supposé ?

Le revenu cadastral ne peut être connu que si les propriétés ou terrains sont inscrits au cadastre. Mais si cette condition ne se produit pas, il est toujours possible de calculer un revenu cadastral présumé.

Il est évidemment calculé provisoirement en attendant le définitif. Le calcul de ce type, cependant, est mieux confié à un technicien. Les étapes sont les suivantes:

Lors de l’achat auprès d’un particulier:

149 risposte

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