With the address signed by Giorgetti, the Cadastre becomes digital: cross-referencing of databases, exchange of information with 24 countries, checks on non-updated incomes and faster VAT refunds for reliable taxpayers
The Italian Land Registry changes its skin: from a static historical archive to one of the technological cornerstones of the anti-evasion policy. With the signing of the policy document on fiscal policies 2026-2028 by the Minister of Economy Giancarlo Giorgetti, the Register of Real Estate Owners is born. This is not a simple technical update, but a structural step that aims to strengthen controls on irregular properties, undeclared rents and outdated cadastral income in Italy and abroad, with direct effects also on IMU, Superbonus and faster VAT refunds for virtuous taxpayers.
Registry of real estate owners: what it is and how the new Cadastre works
The most significant innovation of the Land Registry reform is the introduction of a real Register of real estate ownersan information system that will not stop at the registration of floor plans and incomes, but will cross-reference the owners’ data with a plurality of tax and property databases. Double objective: first of all, to combat real estate evasion, in particular that linked to ghost houses, illegal rentals and properties held abroad. On the other hand, it intends to make administrative action more efficient, making updated and integrated information available to the Revenue Agency and Municipalities.
The new system is not limited to Italian territory, but is part of an interconnected international context. Italy has indeed signed an agreement with 24 other countries for the automatic exchange of information on taxpayers who own properties or receive rental income, even short-term, outside the borders. This means that those who collect rent abroad or have homes across the border will hardly be able to count on information gaps or delays between states. Will be a cross analysis which strengthens control but also raises questions about the scope of privacy and the transparency of the algorithms used.
Super bonuses and cadastral income: what risks those who have not updated their data
The changes open a topic for those who have benefited from the Super bonus 110% (and other construction benefits) without proceeding, when necessary, to update the cadastral income after the works. If an energy or seismic requalification intervention has increased the value of the property, this increase must also be reflected in the cadastral data, with possible effects on IMU and other local taxes. The Revenue Agency has announced the arrival of innovative control measures precisely to intercept situations in which, in the case of works financed with public resources, the necessary cadastral variation has not been followed. For Municipalities, this means being able to count on more precise information for the recovery of IMU evasion, historically one of the most critical areas of local taxation. Those who do not comply risk targeted checks and official updates to their income.
Land registry and technology: artificial intelligence, tax rating and faster VAT refunds
Technology is the real turning point for a Land Registry that has always been seen and experienced as a “historical archive”. The guideline provides for an increasingly massive use of advanced data analysis and machine learning techniques to improve both control activities and services to taxpayers. On the one hand, algorithms will serve to build a sort of evasion risk ratinga “license of reliability” which will allow priority to be established in controls. On the other hand, the same digital infrastructure will be used to speed up the processing of refunds, in particular VAT refunds. The idea is to reward taxpayers considered reliable, ensuring faster reimbursements and thus supporting company liquidity.
Digitalisation will not stop at controls. The tax drawer is destined to transform into an integrated operational platform, where it will not only be possible to consult documents and declarations, but also to pay, request assistance and receive notifications electronically. Digital notification will become the rule, reducing the use of paper and limiting complaints related to postal delays.
