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RENDITA CATASTALE: CONTA LA DESTINAZIONE OGGETTIVA, NON L?"USO CONCRETO DELL?"IMMOBILE


Con l?"Ordinanza n. 3606 del 17 febbraio 2026, la Corte di Cassazione (Sez. V civile) ha ribadito il proprio consolidato orientamento in materia di attribuzione della rendita catastale, ed ha chiarito che "il provvedimento di attribuzione della rendita catastale è un atto che inerisce al bene in una prospettiva di tipo reale, riferita alle caratteristiche oggettive che connotano la sua destinazione ordinaria". Secondo i giudici, l?"idoneità del bene a produrre reddito va valutata con riferimento alle sue potenzialità di utilizzo e non all?"effettivo impiego che ne viene fatto, risultando quindi irrilevanti sia la qualità di soggetto pubblico o privato in capo al proprietario, sia le eventuali finalità sociali svolte, che non incidono sulla determinazione della rendita catastale. Sulla base di tale principio, la Corte ha confermato la correttezza della classificazione operata dall?"Agenzia delle entrate, che ha attribuito all?"immobile la categoria catastale A/10, escludendo la riconducibilità alla categoria B/5 prospettata dal contribuente. Fonte: https://www.cortedicassazione.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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