The Land Registry Certificate Urbana, or Matricial Certificate, is an identification document for any building, rustic or urban, constituted in horizontal property (consisting of more than a fraction) or not, susceptible of payment of the IMI (Municipal Property Tax) . It is issued by the Tax Authority, identifies the location, the owner (s), composition, characteristics and taxable value of the property and proves the matrix's regularized situation.
There are two official models: the computerized urban building matrix and the urban building building booklet, in the following terms:
- Model A - urban building under horizontal ownership or urban building under full ownership with floors or divisions capable of independent use;
- Model B - urban building in full ownership, with no floors or divisions capable of independent use, land for construction or urban building of the “other” species.
Land Registry Certificate, what data does it contain?
The Land Registry Certificate contains, for the property or fractions registered in it (apartments, shops, etc.), the description of the building, its location and identification, the data referring to the evaluation of the building, the evaluation data of the same for calculation purposes of taxes, location and elements of the autonomous fractions, the owners and the information related to tax exemptions.
These are the main elements that appear in a building booklet:
- Owners - name, tax identification and residence of owners, usufructuary or surface owners;
- Building identification - the district, county, parish and matrix article (number assigned by the Tax Office);
- Location - full address of the property, confrontations or police number, if any;
- Building description - type of building (rustic / urban) and type of property regime (horizontal / total);
- Solar orientation - north, south, east, west;
- Building areas ;
- Autonomous fraction - indication of the floor or corresponding letter;
- Fraction location ;
- Fraction areas -private gross area and dependent gross area;
- Fraction elements - allocation or purpose for which it is intended, typology or number of divisions, permylage and number of floors of the fraction;
- Property valuation data - year of registration in the matrix, VPT - Tax Asset Value of the building or fraction and the respective attribution date and VPT calculation formula;
Why do you need a Building Book?
The importance of Land Registry Certificate is great. This document is for a property as well as the Citizen Card is for an individual. Without it, it is not possible to buy or sell a property, hire water and electricity services, etc.
The Land Registry Certificate is essential to support the sale processes of a property (in the purchase and sale promise contract or in the deed) as well as for other situations:
- It is mandatory to present it in the act of the deed of sale or, in its replacement, the Content Certificate;
- For the elaboration of bank credit processes for the purchase of the property . Banks need this document either for the purpose of assessing the property and opening the process, or to be able to check the tax status of the property;
- For the signing of water and electricity contracts ;
- To obtain an Energy Certificate ;
- For the calculation of taxes IMI, Additional to IMI or IMT, which are determined according to the VPT - Tax Asset Value of the building or the autonomous fraction registered therein.
- For all processes in which it is necessary to obtain information about the building and / or the respective owner (s), such as: the number of the matrix for the preparation of real estate mediation contracts, purchase promise contracts and sale, etc .;
- For the elaboration of urban planning processes;
- To register at the Land Registry Office ;
- If you want to obtain information about the property's history : from the land, through the construction, possible and successive sales, hereditary successions, mortgages, fiscal situation (foreclosures, liens, etc.) and matrix of the property, etc.
Who can order a Land Registry Certificate?
You can only obtain the Land Registry Certificate of a rustic or urban building if you are one of the legitimate owners of the property in question, or your legal representative.
Although the Land Registry Certificate is a document that is not provided to third parties, alternatively you can obtain a simplified version (containing part of the information contained in the Caderneta) requesting a Certificate of the Land Registry, the Technical Housing Form or the Housing License, at City Council of the area where the property is located.
How to obtain the Land Registry Certificate?
There are two ways to obtain the Land Registry Certificate of a rustic or urban building, namely:
- You can obtain the Land Registry Certificate in person but at a cost from any tax office, provided you are one of the owners. It is necessary to know the property's matrix number. It will be enough to present your Citizen Card;
- Or, if you are the owner of the property, via the Internet through the Finance Portal . This is the preferred route because it is the fastest and most cost-free way to obtain the Land Registry Certificate. For this, it will be enough to authenticate using your personal access code to the finance portal, access the following page at: Home> Your Services> Get> Evidence> IMI> Land Registry Certificate . On this page will appear the properties that you own and the respective equity value.By clicking on "Caderneta" you can obtain the building booklet in PDF format or print it out.
What is the Validity of Land Registry Certificate?
The Land Registry Certificate has a validity of 12 months, whether it was requested in person at the finance desk or through the online portal, after which you will have to request a new one . The ideal is to issue a new building book through the Internet on the Finance web portal, as this is the easiest and most cost-free way. Alternatively, you can go to any Tax Office and request this document, paying the associated costs.
How to change the Land Registry Certificate data?
The importance of the Land Registry Certificate data is great both for the purposes of valuing your property, in case you need to promote its sale, or with regard to the payment of taxes.
- With regard to the promotion and sale of your property, the sale price per square meter is one of the fundamental parameters that can attract or alienate interested parties. Hence the importance of the areas listed in Land Registry Certificate (total land area; building area; gross construction area; dependent gross area and private gross area) mirror the reality of the property. If these are not correct (because there was a remodeling project or due to an initial error) you should go to the finance department and request the respective change.If the data of the Land Registry of the Conservatory are not in accordance with those mentioned in the Land Register, you will have to go to the Conservatory, equipped with the updated Land Register to request their correction.
- Regarding taxes, the Current Asset Value (CIMI) mentioned in the Land Registry Certificate is the amount used to calculate the IMI, in addition to the IMI and the IMT, hence the importance of keeping this value up to date. If you want to update the Book Value you will have to fill in IMI Model 1, either in person at the finance department, or through the Finance website. The correction of this amount will have a positive or negative impact on taxes payable, hence the importance of using the VPT finance simulator before making such a decision. In other words, as a consequence of the revaluation of the equity value by the Finances, the value of the VPT may rise or fall, being equally reflected in the amount of taxes payable.
- In case there are other changes, eg after a process of transfer of ownership (sale, donation, inheritance, divorce, etc.) you will have to go to the land registry office to change the owners of the property.