Land Registry, 20 thousand compliance letters arriving for undeclared buildings

Twenty thousand compliance letters already sent or to be sent within a few weeks, in any case by the end of 2026. With the aim of inviting taxpayers to declare to the land registry the existence of buildings not present in the real estate registers. The public finance policy document dedicates many passages to the work of mapping properties that are currently not regularised. A work that, under the radar, has been going on for months (see «Il Sole 24 Ore» of 22 January). But it is now arriving at the first concrete results.

The objective is to update the cadastral archives, inserting within them all those properties or portions of properties not declared to the tax authorities: we are thinking of undeclared plans, the construction of appurtenances unknown to the public archives (such as warehouses or garages), the construction of extensions not cataloged in the cadastral archives and, even, of entirely irregular properties. We are working to unmask these situations, also with the help of artificial intelligence, through the photointerpretation of the so-called "ortho photos". That is, the cadastral cartography is superimposed on the aerial images made available by the Agency for agricultural disbursements. In this way, anomalies emerge, on which the financial administration offices then carry out analyzes and investigations. The work, in the space of a few months, has already almost reached its conclusion: according to the DPFP, it has been completed in the territories of 95 provinces and has already started in another four. 96% of the national territory is already covered and by the end of the year the entire country will be reconnaissance.

In short, the Revenue Agency already has the raw material in its hands which will lead to a long series of checks and controls. We will start, as already happened with the building bonuses, from the cases of most evident irregularity: the first 20 thousand letters concern entirely undeclared buildings. In the meantime, the other line of letters and checks is also progressing: that relating to cadastral irregularities of properties subject to renovations facilitated with building bonuses. On this front, in the second quarter of 2026, letters inviting cadastral compliance were sent for approximately 21,600 properties, subjected to "energy efficiency or structural improvement interventions, financed in whole or in part by public funds since 2019".

This campaign has been going on since the beginning of 2025. And, in addition to the regularizations directly linked to the letters, it has also produced a "halo effect". Many taxpayers, having learned of the incoming wave of checks, spontaneously regularized their position. Thus, during 2025, cadastral change declarations were spontaneously submitted "for a total number of properties - for which building bonuses were received - equal to approximately 70 thousand". The increase, compared to the previous year, was 25 percent.