The Land Registry Category is an important variable in determining the tax payable in respect of real estate. All registered property in Italy is assigned a category. You can see the assigned category by getting hold of land registry extract or visura catastale.
Italy has a number of reliefs and exemption for the “prima casa” or first home. Typically this relief only applies where the property falls into a non-residential category which is not considered a luxury category. A property is considered luxury if it falls into the cadastral categories A/1, A/8 and A/9, that is, stately homes, villas and castles. Whether a property falls into a luxury category cannot be determined by simply looking at it – the categorisation can depends on a number of technical factors, such as the size of the property along with certain characteristics such as number of rooms and bathrooms, garden, time of constructions accomodation for staff, area of swimming pools, presence of electrical lifts and other technology.
A/1 – Upscale homes. Real estate units made up of buildings located in high-class areas with construction, technological and finishing features of a higher level than normal residential buildings.
A/2 – Dwellings of civil type. Building units belonging to buildings with construction, technological and finishing features of a level that meets the local market requirements for residential buildings.
A/3 – Dwellings of economic type. Real estate units belonging to buildings with economic characteristics both as regards the materials used and finishing, and with technological systems limited only to the indispensable.
A/4 – Dwellings of popular type. Real estate units belonging to buildings with construction and finishing characteristics of modest level. Limited equipment of systems albeit indispensable.
A/5 – Dwellings of ultra-popular type. Real estate units belonging to buildings with construction characteristics and finishing touches of very low level. Normally not equipped with exclusive sanitary facilities.
A/6 – Dwellings of rural type.
A/7 – Small villas. A small villa is a building, possibly subdivided into units, having the construction, technological characteristics and finishing touches of a civil or economic building and being equipped, for all or part of the units, with exclusive use outdoor areas.
A/8 – Villas. Villas should be understood as those buildings essentially characterized by the presence of a park and/or garden, built in urban areas intended for such construction or in areas of value with construction characteristics and finishing touches, of a higher level than ordinary.
A/9 – Palaces, eminent buildings. This category includes eminent castles and palaces that, due to their structure, the distribution of internal spaces and volumes built are not comparable with the standard units of the other categories. These normally constitute a single building unit. The presence of other functionally independent units, ascribable to other categories is compatible with the attribution of category A/9.
A/10 – Offices and private offices. This category includes those real estate units that by type, equipment and finishes are intended for professional activity.
A/11 – Dwellings and lodgings typical of mountain refuges, huts, trulli, stone buildings, etc.