Cadastral Categories Group C
Cadastral Categories Group C: Economic Use and Accessory Properties
Group C of the land registry includes all properties intended for commercial, artisanal, or accessory use. These spaces often do not serve as residences but are essential for economic activities or support functions for main buildings (e.g., garages and cellars).
Let’s examine the subcategories in detail.
Subcategories of Group C
C/1 – Shops and retail spaces
Public-access spaces for retail sales. Shop windows facing the street, direct entrance, sales area, storage room. Standard electrical systems, staff restrooms. Found in commercial streets or historic centers.
C/2 – Warehouses and storage rooms
Non-public spaces, often within courtyards or apartment complexes. Used for storage of goods, archives, or personal items. Minimal finishing, secondary access, little or no windows. May be appurtenant to residential units.
C/3 – Artisan workshops
Spaces for artisanal work such as carpentry, tailoring, bodywork. Industrial flooring, reinforced systems, designated work zones. Not freely accessible to the public. Subject to municipal regulations due to noise or dust generation.
C/4 – Sports facilities (non-profit)
Gyms, amateur sports centers, dance studios or dojos run by non-profit associations. Include locker rooms, showers, specialized flooring (e.g., sport parquet, tatami), ventilation systems. Not professional or commercial facilities.
C/5 – Bathing and thermal facilities (non-profit)
Seasonal or permanent structures offering bathing or thermal services. Showers, changing cabins, relaxation areas. Managed by associations or non-commercial entities. Often located on state-owned land.
C/6 – Garages, carports, stables
Single or collective garages, condo parking spaces, stables or agricultural shelters. Concrete floors, metal shutters or doors. May be considered accessory to residences (and exempt from IMU in some cases).
C/7 – Sheds
Open or semi-enclosed structures used to cover vehicles, materials, or as building extensions. Built in wood, sheet metal, or light materials. Can have fiscal relevance even without enclosing walls.
Tax and Urban Planning Aspects
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Each unit has a cadastral income used to calculate IMU and TASI taxes;
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Appurtenant units (C/2, C/6) may be tax-exempt when tied to a primary residence;
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Productive activities must comply with the Municipal Urban Plan and fire/acoustic regulations;
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Some categories (C/3, C/4) may be eligible for tax incentives or grants if tied to redevelopment projects.
Practical Examples
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A 60 sqm ground-floor shop will fall under C/1;
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A garage linked to a main apartment may be classified as C/6 and IMU-exempt;
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An artisanal workshop with internal access and special equipment falls under C/3.
Conclusion
Group C properties are essential for those who work, produce, or require accessory spaces. Proper classification prevents penalties and allows access to appropriate tax benefits.
Do you own a shop, workshop, or garage and want to understand its correct classification? Contact us for a dedicated consultation.
