Guide to Cadastral Categories
The cadastral categories are tools for classifying buildings, used by the cadastre in Italy, based on the determination of the cadastral income.
The bases of their definition, as well as the calculation methods are reported in the Presidential Decree 1 December 1949, n. 1142. They are divided into groups: A, B, C, D, E, F.
The properties registered in the Land Registry, on the other hand, do not have category but quality.
Group A
A/1: Stately homes
The properties that belong to the cadastral category A/1 are distinguished from civil dwellings as they are characterized by excellent exposure, fine finishes, large average size of the rooms, completeness of technological systems, accurate interior finishes with the use of materials, complete systems and of superior technology;
A/2: Civil dwellings
They are real estate units belonging to buildings with technological characteristics and level finishings that meet the local market demands for residential buildings;
A/3: Economic housing
Real estate units built with materials and finishes limited to the indispensable ones. They have a lower cadastral income, as well as a lower purchase price than homes that fall into category A/2;
A/4: Popular dwellings
Real estate units belonging to buildings with construction and finishing features of modest level and limited equipment, although indispensable;
A/5: Ultra-popular dwellings
Real estate units belonging to buildings with low-level construction and finishing characteristics and limited equipment, although indispensable.
With the decree of the Ministry of Finance of May 4, 1994 (C1 / 1022/94), classes A / 5 and A / 6 have fallen into disuse;
A/6: Rural dwellings
Real estate units serving agricultural activities (suppressed with the note from the Ministry of Finance together with class A/5);
A/7: Homes in small villas
A small villa means a building, even if divided into several real estate units, having construction, technological and finishing characteristics typical of a civil or economic building and being equipped, for all or part of the real estate units that compose it, with outdoor areas of property;
A/8: Homes in villas
By villas we mean properties characterized by the presence of parks and / or gardens, built in prestigious areas with high-level construction and finishing characteristics;
A/9: Castles, palaces of outstanding historical or artistic value
Castles and eminent palaces which due to their structure, the distribution of the interior spaces and the built volumes are not comparable with the standard units of the other categories;
A/10: Studies and private offices
Real estate units intended for professional activities. These include insurance agencies, analysis laboratories and those used by dental technicians;
A/11: Accommodation and homes typical of the places
Typical real estate units of a certain place. An example of a property classified with category A / 11 is the mountain refuge, but also the high altitude huts and "trulli";
Group B
B/1: Colleges and boarding schools, boarding schools, shelters, orphanages, hospices, convents, seminaries and barracks
All non-profit structures used for assistance for the elderly (hospices), for the education of minors (colleges, orphanages), for the spiritual preparation of young seminarians (seminaries), for the hospitality of the community are included in the cadastral category B/1. a mendicant order (convents), housing and the activity of the armed forces (barracks);
B/2: Non-profit hospitals and nursing homes
Hospitals and nursing homes - Including those built or adapted for such special purposes and not susceptible of different destination without radical transformations if they are not for profit;
B/3: Reformers and prisons
The cadastral class B/3 includes prisons for adults and minors;
B/4: Public offices
By public offices we mean the INPS offices, the offices of the Revenue Agency and the territorial offices of the Chamber of Commerce;
B/5: Scientific laboratories and schools
Schools, scientific laboratories - Built or adapted for this purpose and not susceptible to different use without radical transformations, if they are not for profit and do not fall under art. 10 of the law 11 August 1939 n.1249 as modified by the D.L. 9 April 1948, n. 514;
B/6: Libraries, art galleries, museums, galleries, academies (not based in buildings of category A/9)
Libraries, art galleries, museums, galleries, academies that are not located in buildings of category A/9, recreational clubs - When the recreational club is not for profit and, as such, can be assimilated to real estate units used for cultural activities. When they are for profit, they must be registered in the category proper to the real estate unit, according to the ordinary use of the same;
B/7: Oratories and chapels not intended for public worship
Chapels and oratories not intended for public worship;
B/8: Underground warehouses for food storage
All the warehouses arranged at a lower level than the ground floor whose function is to collect the stocks;
Group C
C/1: Commercial premises
Shops and shops, including restaurants, taverns, bars, and premises occupied by barbers, milliners, watchmakers etc;
C/2: Storage rooms and warehouses
Warehouses and storage rooms, non-agricultural barns, attics and cellars separated from the house and those rooms used to contain goods, artifacts, products, foodstuffs, etc. but that do not have preparations for exhibitions;
C/3: Workshops for arts and crafts
They differ from commercial premises of category C/1 in that they are not intended for the sale of products, but rather for their realization;
C/4: Premises and buildings for non-profit sporting establishments
Buildings constructed or adapted for such special purposes and not susceptible of different use without radical transformations, if they are not for profit;
C/5: Non-profit healing and bathing water establishments
Just like those belonging to category C/4, these are buildings constructed or adapted for such special purposes and not susceptible of different use without radical transformations, if they are not for profit;
C/6: Stables, stables, sheds and garages
Structures such as garages, parking spaces or car boxes, but also stables and stables;
C/7: Open or closed canopies
Any structure that is a gazebo or canopy, open or closed;
Group D
D/1: Mills
Mills (factories or warehouses where the raw material is processed and transformed into a product), electrical substations and car silos equipped with vehicle lifting systems;
D/2: For-profit hotels and pensions
Hotels, hotels, tourist villages and other accommodation facilities where tourists stay for a fee;
D/3: Theaters, cinemas, halls for concerts and shows and the like (for profit)
Theaters, cinemas, arenas, discos, playgrounds, concert and show halls and the like in which artists perform in front of a for-profit audience;
D/4: Nursing homes and hospitals (for profit)
Private hospitalization and care facilities, where medical services are offered for a fee;
D/5: Credit, foreign exchange and insurance institutions (for profit)
The cadastral category D/5 identifies credit, exchange and insurance institutions and private banks;
D/6: Buildings and premises for sports exercises (for profit)
Stadiums, sports halls, swimming pools and all sports facilities where the public has access by paying a ticket;
D/7: Buildings built or adapted for the special needs of an industrial activity and not susceptible of different use without radical transformations
Structures built or adapted for the special needs of an industrial activity and not susceptible of different destination without radical transformations, including car washing systems, if automatic with the presence of specific equipment, landfills for the disposal of municipal solid waste with management income and sports fields without buildings or even with simple steps;
D/8: Buildings built or adapted for the special needs of a commercial activity and not susceptible of different destination without radical transformations
Class D/8 includes shopping centers, car silos without lifting systems, paid parking lots, campsites, supermarkets with greenhouses, milk plants
D/9: Suspended or floating buildings secured to fixed points on the ground, private bridges subject to tolls
Floating or suspended buildings secured to fixed points on the ground, private bridges subject to tolls;
D/10: Buildings for productive functions connected to agricultural activities
This category includes all the old buildings built outside the urban area;
Group E
All the structures present in Group E are permanently excluded from the payment of the IMU.
E/1: Stations for land, sea and air transport services
Airports, ports and railway stations belong to cadastral class E/1;
E/2: Municipal and provincial bridges subject to tolls
All public bridges for which each driver is required to pay a fixed fee;
E/3: Constructions and buildings for special public needs
Newsagents for newspapers and the like, kiosks for bars, for refueling cars for waiting rooms for tramways, etc., public scales, etc;
E/4: Enclosed fences for special public needs
This includes the fences that delimit an area where it takes place, such as markets, or fences for livestock parking etc;
E/5: Buildings constituting fortifications and their dependencies
Buildings constituting fortifications and their dependencies;
E/6: Lighthouses, traffic lights, towers to make the municipal clock for public use
Lighthouses, traffic lights and all those municipal structures, towers or clocks that show the time;
E/7: Buildings intended for the public exercise of worship
The E/7 cadastral class includes religious buildings such as cathedrals and churches, inside which masses and other religious functions are celebrated;
E/8: Buildings and buildings in cemeteries, excluding tombs, columbarias and family tombs
Structures for which the exemption from the single municipal tax applies;
E/9: Special purpose buildings not included in the previous categories of group E;
Group F
F/1: Urban areas
All areas located on the ground floor of buildings stacked in the urban area fall into the cadastral category F/1;
F/2: Unusable units
Structures for which accessibility is not granted as they are unusable;
F/3: Unit under construction
All properties under construction;
F/4: Unit being defined
Compared to buildings in the cadastral class F/3, the difference is that this category includes properties for which neither the intended use nor the size have yet been established;
F/5: Solar pavers
Terraces or free areas located above buildings and are among the common parts of a condominium;
F/6: Building awaiting declaration
Any building for which the registration application has not yet been submitted;
F/7: Infrastructure of public communications networks
All those structures built by telecommunication companies for public networks.