Select Superbonus and Building Registry: Tax Strategies and Controls Superbonus and Building Registry: Tax Strategies and Controls

ANACI FLORENCE 2025 CONFERENCE SLIDES

Superbonus Compliance and Cadastral Updates: Legal Insights and Practical Guidelines

The regulatory framework surrounding the Superbonus has evolved with the introduction of an enforcement measure aimed at encouraging the cadastral updating of properties subject to renovation. This has brought to light new crucial obligations and potential risks for condominium administrators, property owners, businesses, and professionals in the real estate sector.

At the ANACI Florence 2025 Conference, Paratore & Partners delivered an in-depth analysis of the latest legislative developments and the tools available to manage cadastral aspects and respond to tax authority inspections. The presentations by Attorney Salvatore Paratore and Attorney Riccardo Orlandi offered participants a practical legal guide to navigating the current regulatory landscape.

KEY POINTS FROM THE PRESENTATION

The key topics addressed included the potential consequences (including penalties) arising from the compliance campaign, and the role and communication responsibilities of condominium administrators, with a focus on the following aspects:

Mandatory Cadastral Updates:

• Prior notification to ENEA regarding the cadastral data of properties involved in works
• Tax implications of revising cadastral values
• Penalties for non-compliance

Tax Authority (Agenzia delle Entrate) Controls on the Superbonus:

• Criteria used for audits and selection lists based on big data
• Use of compliance letters to monitor the accuracy of declared interventions
• Risk of audits for those who fail to update cadastral data properly after renovations

Tax Impact of Cadastral Changes:

• Revaluation of cadastral income may increase IMU, IRPEF, and other property taxes
• Which interventions require cadastral updates—and which do not

Compliance Strategies for Administrators and Companies:

• Best practices to avoid tax disputes
• Importance of documentation and early communication with the tax authority

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