New cadastral category for communication infrastructures
06/02/2019
Infrastructure for communication networks without cadastral income
The Revenue Agency with circular no. 18/E of 8 June 2017, in light of the innovations introduced by Legislative Decree no. 33/2016, provides indications on the methods of registration in the land register of assets constituting infrastructures of public communication networks.
The text specifies that high-speed electronic communications networks, electronic communications networks, public communications networks and physical infrastructures (such as example pipes, pylons, cable ducts, inspection wells, manholes, control units, buildings or accesses to buildings, antenna installations, pylons and poles).
For new properties that constitute infrastructures of public communication networks, registration in the Land Registry will therefore no longer be mandatory, but optional in category F/7 without attribution of income, connected to the possible establishment or transfer of real rights requiring the cadastral identification of the property.
New cadastral category F/7
For properties already registered, it is possible to present an update deed to request the attribution of the new cadastral category, called F/7 (Public communication network infrastructures) without the attribution of the income.
The declaration to the land registry of buildings or portions of buildings with a intended use not strictly functional to communication networks, such as offices, accommodation, garages, warehouses, etc., remains mandatory, to be registered in the appropriate category, with attribution of income. The text also involves the infrastructure of properties intended for telephone exchanges for sale for long-term real estate investments.
Properties intended for telephone exchange for sale:
If you are looking for a property intended for a telephone exchange, you can view our proposals in the income properties section.
Expertise Re, having successfully concluded the sale of over forty properties intended for Telecom telephone exchanges, is a reference operator for the sale of income properties.
Expertise Re, having successfully concluded the sale of over forty properties intended for Telecom telephone exchanges, is a reference operator for the sale of income properties.
To learn more about the topic we suggest the following links:
Income-producing properties, guaranteed investment
Entire building sold in the center of Catania
Telecommunications company buys back properties from investment fund
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