Cadastral Categories – Group B
Cadastral Categories – Group B: Properties for Collective Use
Group B includes all non-residential real estate units intended for collective services. These are public or private properties serving social, educational, religious, or assistance-related functions. Even though they don’t generate income like homes or shops, they have a specific classification in the urban land registry.
Let’s look at each subcategory, with its key characteristics and practical implications.
Group B Subcategories
B/1 – Boarding schools, hostels, orphanages, shelters, convents, seminaries, barracks
Large facilities, often with shared spaces (dormitories, dining halls, chapels). Simple or religious architecture, sometimes with historical constraints. Used for collective accommodation. If owned by public or religious entities, they may benefit from tax exemptions.
B/2 – Non-profit nursing homes and hospitals
Properties used for healthcare purposes. Include patient rooms, clinics, hospital wards. Must not have commercial purposes. Materials and systems must comply with health regulations.
B/3 – Prisons and reformatory institutions
Structures with a strong institutional character and enclosed architecture. Include cells, internal courtyards, perimeter walls. Exclusively intended for correctional purposes.
B/4 – Public offices
Premises for state or municipal entities: registry offices, technical departments, courthouses. Spaces divided into offices, archives, waiting rooms. Access is regulated, and spaces must comply with safety regulations.
B/5 – Schools and scientific laboratories
School and university buildings. Include classrooms, libraries, laboratories, gyms. Built with materials resistant to intensive use and equipped with adequate heating and lighting systems.
B/6 – Libraries, museums, galleries, academies (not A/9)
Cultural spaces with exhibition rooms, archives, study halls. Must ensure accessibility and preservation of cultural assets. Different from castles and historic palaces (A/9).
B/7 – Chapels and oratories not open to public worship
Private religious structures used by restricted communities (boarding schools, noble families, etc.). Sacred architecture but not open to the public. Often located within other buildings.
B/8 – Underground storage for foodstuffs
Underground premises used to store food or perishable goods. Require controlled humidity, proper ventilation, and limited access.
Tax and Administrative Implications
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Group B properties do not generate cadastral income for IMU (municipal tax) purposes when used by public entities for institutional functions;
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If leased or used by private entities (e.g., private schools, care homes), they may be subject to taxation;
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Renovation or change of use requires a project aligned with urban planning regulations and fire/accessibility codes.
Practical Examples
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A public high school falls under B/5 and is exempt from IMU;
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A care home run by a non-profit religious association is classified as B/2 and may qualify for tax exemption;
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A civic museum is classified under B/6, while a castle used as a museum falls under A/9.
Why This Classification Matters
Group B is essential for public entities, foundations, and associations. Properly identifying the cadastral category allows for:
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Access to tax exemptions or reductions;
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Planning targeted building interventions;
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Enhancing the value of the property from a social or cultural perspective.
