Rural buildings

Holders of rights in rem over real estate units used for agricultural purposes may submit a request for recognition of the requirements of rurality, for the purposes of the tax exemptions provided for in the individual regulations. Such requests must be made by filling in the appropriate forms, distinguished by residential building or instrumental building. This applies to property units already correctly registered in the Catasto Fabbricati.
If the unit requires updating, the request will be attached to the Docfa variation file.

In the case of a real estate unit registered in category D, other than D/10 (buildings for productive functions related to agricultural activities), it is necessary to submit the Docfa variation accompanied by self-declarations for the attribution of category D/10.

In case of loss of the requirements, the applicant is obliged to submit the request for cancellation of the annotation or the new Docfa declaration, for D/10 categories, within 30 days from the date on which the event occurred.

The Office, after carrying out the appropriate checks on the existence of the requirements, will enter an annotation in the deeds, also through exchanges of information and data, kept by other administrations and, in the event of a negative outcome, it will notify the relevant updating deed to all the subjects concerned.

In the event of failure to cancel within 30 days of the loss of the requirements, the penalties provided for in Article 31 of Royal Decree-Law no. 652 of 13 April 1939, as amended by Article 2 c. 12 of Legislative Decree no. 23 of 14 March 2011, shall be applied; the amount of the penalties varies from a minimum of €1032.00 to a maximum of €8064.00.

The request must be submitted by the owners of the rights in rem; in the case of joint ownership, it may be submitted by one of the joint owners.

Docfa declarations and updates must be submitted to the competent Land Registry Office by means of

• presentation at the counter
• sending by certified electronic mail
• telematic submission (only for requests attached to Docfa declarations)

Dedicated forms are used, divided into

• application for registration (to be used only in the case of buildings already duly registered in the land register) - Annex 1
• application for residential buildings - Annex B
• request for instrumental buildings - Annex C
• request for cancellation of registration - Annex 2

If the party using the property is different from the owner of the real right, in the absence of a registered contract, it is mandatory to supplement the request with the following forms

• declaration in lieu of gratuitous commodate contract - bailee
• declaration in lieu of gratuitous commodate contract

These models are declarations in lieu of affidavit, drafted and submitted pursuant to Articles 46 and 47 of Presidential Decree 445/2000.

At the time of the application the competent office enters the annotation in the records with an effective date from the date of submission of the application.

The loss of rurality requirements must be communicated within 30 days from the occurrence of the event.