Rendita catastale e “rendita solare” degli impianti di produzione elettrica a fonti rinnovabili: perequazione fiscale energetico-immobiliare

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Among the topics addressed by the Law of 11 March 2014 n. 23, delegating to the government for a fairer tax system, there are two fundamental issues which are the subject of this study, the cadastral reform and the energy and environmental taxation. The new reform of the cadastre of buildings aspires to achieve a more equalized tax system by removing the disparity between cadastral incomes (and assessable values) and incomes (and property values) observable in real estate markets. The Law n. 23/2014 also introduces the necessity of defining an energy-environmental taxation in order to promote the growth of green economy.The definition of an energy and environmental taxation is very broad issue. It includes many aspects related to the activities of production and consumption. However, with regard to the development of the electric energy market from renewable sources, it is referable to the theme of greater correspondence between cadastral incomes and values and respective incomes and values in actual market.The disparity in the definition of cadastral incomes and values affects the whole system of taxation that comes from them. It is the whole system of real estate taxation, including on property taxes or taxes on other real rights on real estate, the taxes due in the sale and transfer by gift or inheritance of properties and also the income tax of individuals.For the resulting consequences on the tax system, the gap between real estate market values and cadastral values have aroused great interest of appraisal scholars, that agree on the need for similarity of assessed values registered in the cadastre and values detectable on actual market. This condition must be satisfied in order to allow the cadastre to perform properly its own fiscal function.The cadastral estimation applied to buildings in ordinary destination generates inequalities arising in part from the macroscopic analysis of the built environment - which set aside an accurate segmentation of the housing market - and in part by the application of the estimation procedure "for classes and rates", in which the linking scales of real estate earnings and the linking scale of municipalities allow us to attribute to individual real estate units the relative rates of cadastral estimation. These apply to consistencies of the surface obtained, in their turn, with automatic coefficients for the conversion of the cadastral rooms.Issues of tax equity similar to those that the delegating law wants to address through the reform of the cadastre of buildings belonging to ordinary cadastral categories (A, B and C) emerge also in relation to real estate immovable for special purposes and for lands.For what concerns power plants using renewable energy sources, the theme of the lack of fairness in taxation for real estate properties for special purpose is of great importance for supporting the development of green economy in Italy.The present contribution deals with the theme of equity in attribution of cadastral incomes to installations for the production of electric energy using alternative sources scattered on the land (solar irradiation and wind power). A remedy for reducing inequality of incomes attributed according to current cadastral praxis is proposed.In Italy, the electricity production market from renewable sources was still negligible at the end of the nineties. Following the impetus provided by incentive policies adopted since 2001, the program "Photovoltaic roofs" and the five subsequent versions of the so-called "Energy Account", it has developed rapidly in the fields of photov
Lingua originaleItalian
pagine (da-a)113-127
Numero di pagine15
RivistaValori e Valutazioni
Volumen. 13 - 2014
Stato di pubblicazionePublished - 2014

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