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Definizione e calcolo dei vani catastali: guida completa | Unione Geometri
Definizione e calcolo dei vani catastali: guida completa
Scopri come vengono definiti e calcolati i vani catastali per la corretta gestione e valutazione delle unità immobiliari a fini fiscali.
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In ambito catastale, per una corretta gestione e valutazione della rendita delle unità immobiliari a fini fiscali, i vani e, in particolare, i vani catastali, sono elementi cruciali.
Scopri come vengono definiti e calcolati i vani catastali per la corretta gestione e valutazione delle unità immobiliari a fini fiscali.
Prima di tutto, è essenziale distinguere tra il concetto comune di vano e quello specifico di vano catastale.
Definizione nel linguaggio comune
Nel linguaggio quotidiano, un vano è semplicemente una stanza o uno spazio che compone un’unità immobiliare. Tuttavia, dal punto di vista catastale, la definizione precisa è stabilita dal decreto del Presidente della Repubblica n. 1142 del 1949.
Vano utile e consistenza
L’articolo 45 del decreto stabilisce che, per determinare la consistenza di un’unità immobiliare destinata all’uso abitativo ordinario, si prende come riferimento il vano utile. Un vano utile è definito come un ambiente con una destinazione principale, come una camera, una stanza, un salone, una galleria o simili, nell’uso comune dell’unità immobiliare. La consistenza è quindi una misura utilizzata dal catasto per determinare la rendita fondiaria di un’immobile.
Differenza tra vani principali e vani accessori
Questa definizione evidenzia che, ai fini catastali, un vano adibito a camera da letto è differente da un vano destinato a ripostiglio. Tale distinzione normativa è basata sulla differenza tra vani principali e vani accessori.
Definizione di vano accessorio
L’articolo 46 del d.p.r. n. 1142/1949 specifica il concetto di vano accessorio, affermando che “si considerano vani accessori quelli necessari al servizio o al disimpegno dei vani principali (latrine, bagni, dispense, ripostigli, verande, ingressi, corridoi e simili), nonché quelli che, pur non essendo strettamente necessari alla utilizzazione dei vani principali, ne integrano la funzione (soffitte, cantine, lavanderie, stenditoi, stalle, granai, porcili, pollai e simili)”.
Vani accessori e usi locali
Gli accessori comprendono anche quegli spazi che, pur essendo utilizzati principalmente nell’uso ordinario dell’unità immobiliare, hanno una superficie inferiore alla minima stabilita per ogni zona censuaria.
Il computo dei vani accessori ai fini catastali varia secondo gli usi locali; ciò significa che due vani accessori possono essere considerati un vano utile ai fini catastali oppure mezzo vano utile, a seconda della località dell’immobile.
Calcolo dei vani principali di grandi dimensioni
Questo metodo di calcolo è applicabile anche ai vani principali di notevoli dimensioni. L’articolo 47 del d.p.r. n. 1142/1949 specifica che i vani principali con una superficie superiore a quella massima stabilita per ogni zona censuaria, categoria e classe, devono essere conteggiati come più di un vano utile. La conversione della superficie eccedente in vani utili o frazioni di vano utile avviene rapportando l’eccedenza alla superficie massima prevista.
Accatastamento e verifica.
L’accatastamento è un’operazione che richiede l’intervento di tecnici qualificati, come i geometri, mentre la verifica e il controllo sono di competenza degli uffici catastali provinciali.
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