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Fabbricati rurali esclusi da Ici

La risoluzione della VI Commissione parlamentare n. 7-00505 del 16 marzo 2011, ha stabilito che i fabbricati rurali sono esclusi da Ici indipendentemente dalla categoria catastale, a patto che rispettino i requisiti della ruralità di cui al Dlgs 557/93.

Questa conclusione è contraria a quanto deciso in precedenza dal ministero dell’Economia nella question time del 19 gennaio 2011.

In Senato al momento è in corso l’esame del disegno di legge dell’articolo 11, che prevede una nuova norma interpretativa che esclude dall’Ici i fabbricati che rispettano i requisiti della ruralità indipendentemente dalla categoria catastale.

Tuttavia la Commissione parlamentare la pensa diversamente dalla Cassazione secondo cui l’esenzione da Ici scatta solo se il fabbricato rurale è accatastato nelle categorie A/6 (immobili abitativi) o D/10 (fabbricati strumentali).

Il ministero dell’Economia aveva deciso di adeguarsi alla tesi della Cassazione, anche se erano arrivati interventi contrari anche da parte dell’Agenzia del Territorio.

La Commissione invita dunque il governo ad adottare, nelle more dell’approvazione del Ddl sulla montagna (AS.2566), apposite misure in modo che i comuni rinuncino ai contenziosi in essere e non emettano nuovi accertamenti sui fabbricati rurali non accatastati nelle categorie A/6 e D/10.

La speranza è che la nuova norma venga approvata dal Senato senza modifiche così da da chiudere la questione.