Cadastral Categories E
Cadastral Categories E: Properties with Particular Use
Group E encompasses properties that, due to their nature or function, cannot be classified within the standard categories. These are public or technical infrastructures providing a collective service and, by law, require a specific classification. These properties, with exceptions, do not have a standard cadastral income and are not subject to IMU taxation.
Subcategories of Group E
E/1 – Stations for transport services
Railway, metro, ports, airports
E/2 – Toll bridges
Bridges and viaducts charging tolls
E/3 – Constructions for public needs
Electrical substations, hydroelectric plants
E/4 – Enclosures and special public works
Cemeteries, military enclosures
E/5 – Fortifications
Casemates, bunkers, forts
E/6 – Lighthouses, beacons, signal towers
Constructions on coasts or hills
E/7 – Buildings for public worship
Churches, basilicas, shrines
E/8 – Buildings in cemeteries
Ossuaries, mortuaries, storerooms
E/9 – Other properties with particular use
Emergency centers, radar stations, firefighting facilities
Legal and Fiscal Aspects
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These properties do not generate cadastral income for tax purposes;
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Not subject to IMU tax, except in special cases (e.g., partial commercial use);
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Classification is essential for urban planning and permits;
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Often subject to special regulations or planning schemes.
Real-world Examples
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A city’s main train station is classified as E/1
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A tolled highway bridge is E/2
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A parish church is E/7
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A public wind power plant may fall under E/3 or E/9
