Taxpayers must declare any changes to the status of real estate units that are eligible for the Superbonus tax incentives.
Tax Authority sends notices for missing cadastral declarations related to Superbonus
The notices address the failure of taxpayers who utilised the Superbonus tax credit to submit the cadastral declaration. In a provision dated 7 February 2025, the Agency defined the content and methods for sending these notices in cases where the obligation had not been met. Taxpayers are required to declare any changes to the status of properties involved in Superbonus-subsidised works. Through the notice, taxpayers can verify the accuracy of their data and, if necessary, rectify any errors.
As stipulated by the 2024 Budget Law (Articles 1, paragraphs 86 and 87 of Law No. 213/2023), the Italian Revenue Agency (Agenzia delle Entrate) must check whether the cadastral variation declaration was submitted for real estate units subject to subsidised renovations (Superbonus), including its effect on the property's cadastral income (rendita). These checks are carried out using selective lists generated through advanced data analysis tools and database interoperability.
If the control activity reveals that the taxpayer has failed to submit the declaration, the Agency may issue a specific notice (Article 1, paragraphs 634 to 636 of Law No. 190/2014).
In summary, today's provision specifies that the Agency will send the notice to the taxpayer’s certified electronic domicile or via registered mail with return receipt. The same notice will also be available in the taxpayer’s tax drawer (cassetto fiscale).
The information provided includes:
- The taxpayer’s tax code (codice fiscale);
- Company name;
- Surname;
- First name.
The cadastral identifier of the property indicated by the taxpayer in the Communication of Option relating to energy efficiency, seismic safety, photovoltaic systems or charging stations (Articles 119 and 121 of Decree-Law No. 34/2020, as amended by Law No.
The taxpayer should use the dedicated service available on the Agency’s website, “Submission of Documents and Requests” (Consegna documenti e istanze), to provide clarifications and adequate documentation should they identify an error or wish to provide data and elements unknown to the Agency.
Those who receive the notice can regularise any omissions by submitting the missing declarations (Article 1, paragraphs 1 and 2, of the regulation referred to in Ministerial Decree No. 701/1994), thus benefiting from reduced penalties.
Source: Italian Revenue Agency (Agenzia delle Entrate).
