Cadastral Income
Plain English
It's the cadastral income of a property, a notional figure set by the catasto that\'s used to calculate IMU, registration tax, and other property-related taxes. It\'s usually well below market value.
Why it matters
Almost every property tax in Italy is calculated starting from the rendita catastale, not the market price. Two flats with the same market price can have very different tax bills if their cadastral values differ.
Real example
"Before buying a house in Salerno, Owen pulled the visura catastale and noted the rendita. His notary used it to estimate IMU and the imposta di registro before the deed was signed."
Common confusion
Rendita catastale is a notional figure for taxation. Don\'t confuse it with the market value or with the mortgage valuation. They\'re different numbers for different purposes.
Official source
Agenzia delle Entrate