Italian Supreme Court: on cadastral reclassification and the obligation of specific reasoning in the notice

By order No. 18763/2026, published on 9 June 2026, the Italian Supreme Court, Civil Tax Division, ruled on the lawfulness of the cadastral reclassification ordered pursuant to Article 1, paragraph 335, of Law No. 311/2004, clarifying the limits of the Administration’s activity.

First, the Court reaffirmed that the various cadastral revision procedures have autonomous and non-interchangeable prerequisites, so that if the administration has resorted to one of the available procedures, it may not, in judicial proceedings, justify its claim by invoking conditions and factors that are not relevant to the chosen procedure.

The Supreme Court then specified that, where the new classification is adopted pursuant to Law No. 311/2004 in the context of a revision of the cadastral parameters of the micro-zone, the mere reference to the reclassification measure to that revision is not sufficient to render the new classification lawful. The notice must indicate, in a concrete and specific manner, the reasons why the increase in the values of the zone has affected the specific real estate unit concerned.

To access the decision, click here.