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What is a property worth for succession purposes?

Enter the cadastral income (from the search) and get the cadastral value used to calculate succession taxes. Free, no data left behind.

You'll find it in the cadastral search, "Rendita" column. If you don't have it, we can often retrieve it.

Cadastral value for succession purposes

How the calculation works

For the succession declaration, properties are valued at cadastral value, not market price: income revalued by 5% multiplied by a statutory coefficient. For agricultural land: dominical income revalued by 25% × 90.

Primary residence (relief)rendita × 1,05 × 110
Homes and appurtenances (groups A and C)rendita × 1,05 × 120
Group B (schools, colleges…)rendita × 1,05 × 168
A/10 and group D (offices, warehouses…)rendita × 1,05 × 60
C/1 and group E (shops…)rendita × 1,05 × 40,8
Agricultural land (non-buildable)reddito dominicale × 1,25 × 90

Buildable land is an exception: it is declared at market value, not cadastral. The result is indicative: any reliefs and special cases must be checked on the specific case — that's exactly the work we do.

FAQ on cadastral value

Where do I find my property's cadastral income?

In the cadastral search, "Rendita" column. You can request it free on the Agenzia delle Entrate site (with SPID) or, if you're our client, we retrieve it.

Is cadastral value the same as market price?

No: cadastral value is almost always much lower than market value. It's the value used to calculate mortgage and cadastral taxes in the succession declaration, obtained from revalued income multiplied by a statutory coefficient.

How does primary-residence relief work in the calculation?

If for the heir the property will be "prima casa", the coefficient drops to 110 (instead of 120 for dwellings) and mortgage and cadastral taxes are fixed (€200 each) instead of percentage-based.

Does it apply to land too?

For agricultural land (non-buildable) yes: dominical income revalued by 25% multiplied by 90. Buildable land is declared at market value instead.

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