Problematiche giuridiche ed estimative relative all’accatastamento degli impianti di produzione di energia elettrica

Abstract

The present paper focuses on a critical analysis of the main legal and appraisal implications related to the assessment of the cadastral income of the wind farms. Guidance issued by the Tax Authority (Circular letter. no°14/2007; Circular .no°6/2012) defining the criteria for the classification and attribution of the cadastral value for properties of special category D and E in which wind farms fall. Indeed, many technical issues still exist, especially if we consider the actual depreciation function of the machinery and the consequent variation of the cadastral value throughout its life time. In line with the principle of “fiscal equity and adjustment of cadastral value” (Law 11-3-2014 n°23 art. 2), we propose to supersede the use of a straight line for the entire life time of the wind farm with adjusted values.