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FABBRICATI COLLABENTI: QUANDO SPETTA DAVVERO L?"ESENZIONE IMU: SENTENZA CGT SARDEGNA


Stato di abbandono e assenza di rendita bastano per l?"esonero IMU o conta solo il classamento catastale? La risposta arriva dalla Corte di Giustizia Tributaria di secondo grado della Sardegna , con la Sentenza n. 62/1 del 29 gennaio 2026.I fabbricati collabenti, per usufruire dell?"esenzione IMU, devono risultare classificati in catasto come F2. L'attribuzione di questa categoria presuppone, infatti, che il fabbricato si trovi in uno stato di degrado tale da comportarne "l'oggettiva incapacità di produrre ordinariamente un reddito proprio". Proprio in ragione di tale condizione, l'iscrizione in catasto avviene senza attribuzione di rendita, ed unicamente ai fini descrittivi delle caratteristiche e della destinazione del bene, ai sensi dell'art. 3, comma 2, lett. b, D.M.  n. 28 del 2 gennaio 1998. Nel caso di specie i giudici  hanno rilevato che il fabbricato non risultava censito in catasto come categoria F/2 e, pertanto, non poteva essere qualificato come collabente. Inoltre, l?"immobile inoltre era stato oggetto di demolizione e di successivo accatastamento, circostanza che escludeva l?"assenza di rendita. In conseguenza di ciò, la Corte ha confermato la decisione di primo grado, respingendo l?"appello del contribuente.
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38068 Rovereto (TN)
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