Cadastral Categories in Italy: A Practical Guide to Understanding Property Classification

LT Immobili & Design 05 May 2025

In the real estate world, knowing which cadastral category a property falls under is essential to assess its fiscal value, intended use, and the taxes that apply. This guide will help you navigate the main cadastral classifications in Italy, explained clearly for anyone working in or exploring the property sector.

Cadastral categories are the system used by the Italian State to classify properties. Each category defines the intended useof a property and determines its cadastral income, which is the fiscal value used to calculate taxes such as IMU, TASI, IRPEF, or registration tax.

There are six main groups:

• Group A: Residential properties and similar buildings

• Group B: Collective facilities (schools, hospitals, convents, etc.)

• Group C: Commercial spaces, garages, and storage units

• Group D: Industrial buildings or properties with a specific economic function

• Group E: Public infrastructure and special-purpose facilities

• Group F: Properties under construction or without a defined use

Categories from A/1 to A/11 cover all types of residential properties, from basic apartments to historic villas. Some examples include:

• A/2: Standard residential apartments (the most common type)

• A/3: Low-income housing

• A/7: Small villas

• A/8: Large or historic villas

• A/10: Offices and professional studios (note: these are not residential)

Knowing the cadastral category of a home is also useful to determine eligibility for certain tax bonuses.

Group B includes properties used for public or collective services. Examples:

• B/5: Schools

• B/2: Hospitals

• B/1, B/3: Barracks, convents, prisons

• B/6: Libraries and museums

• B/7: Private chapels or oratories not open to the public

If you own or manage a commercial property, it likely falls under Group C:

• C/1: Shops and retail spaces

• C/2: Warehouses and storage units

• C/3: Artisan or craft workshops

• C/6: Garages and private parking spaces

This classification is crucial when selling or leasing for commercial use.

This group includes buildings intended for industrial or economic activity. For example:

• D/1: Factories and industrial plants

• D/2: Hotels and guest accommodations

• D/5: Banks and insurance offices

• D/7: Industrial buildings with specialized use

Cadastral income for these properties is often determined through expert appraisals.

This group includes facilities used exclusively for public or technical purposes, such as:

• E/1: Railway stations

• E/2: Bridges, canals, aqueducts

• E/8: Power plants and public utility facilities

Group F includes properties that are not yet completed or do not yet have a defined use:

• F/2: Under construction

• F/3: In the process of definition

• F/4: Awaiting declaration

These categories do not have cadastral income and do not generate taxes until completion.

Whether you’re buying a home, renting a commercial space, or selling a warehouse, knowing the property’s cadastral classification is key. It affects:

• The taxes you will pay

• The tax incentives or bonuses you may be eligible for

• The marketability of the property

• Zoning regulations and allowed future uses

If you’re unsure, it’s always wise to consult a qualified professional (such as a surveyor, architect, or engineer) or speak with your trusted real estate agent.