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Fabbricati rurali, la stretta è pesante (III)

Se il contribuente titolare di un fabbricato non più rurale non corre ai ripari entro il prossimo luglio, la sua situazione si farà più difficile. Non solo non gli sarà più consentito di contestare gli esiti del controllo, ma la variazione catastale sarà eseguita d’ufficio, con l’applicazione di un’ulteriore sanzione, che si sommerà a quelle che gli cadranno fra capo e collo per le imposte non pagate nel corso degli anni.


La terza e ultima tranche dei controlli sarà compiuta nel corso del 2009, al termine del quale la situazione edilizia complessiva indicata nei registri catastali dovrebbe essere sufficientemente esatta.
É da notare come i Comuni abbiano avuto un ruolo attivo in queste verifiche attuate dall’Agenzia del Territorio. Il motivo è evidente: la volontà di rimpinguare le sempre più esangui casse locali. D’altronde, il decreto-legge che diede il via ai controlli sul territorio (n. 266/2006) nacque proprio con l’idea di offrire una forma di compensazione ai Comuni per i drastici tagli attuati dal ministro delle Finanze dell’epoca, Tommaso Padoa Schioppa.

Nella caccia agli abusi, sono state escogitate numerose tracce da seguire, con un’attenzione degna dei più infallibili segugi. Una pista classica è quella di controllare le utenze dell’energia elettrica, del gas, dell’acqua o della telefonia fissa: è molto facile, in questo senso, individuare i tanti casi in cui i consumi di queste utenze sono incompatibili con le presunte funzioni di ruralità del fabbricato.


Il risultato è che la caccia al fabbricato ex-rurale, oggi arrivata ai due terzi del suo cammino, ha portato finora ad individuare circa 870.000 casi sospetti.
Va infine notato che i controlli non riguardano il Trentino-Alto Adige, in cui vige un sistema catastale diverso da quello applicato nel resto d’Italia (retaggio del dominio asburgico).