Categoria catastale parti comuni condominio: come determinare la categoria catastale delle parti comuni
La categoria catastale delle parti comuni di un condominio è un aspetto fondamentale da conoscere per determinare correttamente la tassazione e gli oneri fiscali relativi all’immobile. In questo articolo, verranno analizzate le modalità per determinare la categoria catastale delle parti comuni di un condominio, tenendo conto delle normative vigenti e dei criteri stabiliti dall’Agenzia delle Entrate.
La categoria catastale delle parti comuni di un condominio è determinata in base alla destinazione d’uso degli spazi comuni. Secondo il Codice Civile, le parti comuni sono quelle che servono all’uso e al godimento di tutti i condomini, come ad esempio il cortile, il giardino, il tetto, le scale, l’ascensore e così via. Queste parti comuni possono essere classificate in diverse categorie catastali, a seconda della loro destinazione d’uso.
La normativa di riferimento per la determinazione della categoria catastale delle parti comuni di un condominio è il D.P.R. 138/1998, che stabilisce i criteri per la classificazione degli immobili ai fini fiscali. Secondo questo decreto, le parti comuni di un condominio possono essere classificate nelle seguenti categorie catastali: A/1, A/2, A/3, A/4, A/5, A/6, A/7, A/8, A/9, A/10, A/11, A/12, A/13, A/14, A/15, A/16, A/17, A/18, A/19, A/20, A/21, A/22, A/23, A/24, A/25, A/26, A/27, A/28, A/29, A/30, A/31, A/32, A/33, A/34, A/35, A/36, A/37, A/38, A/39, A/40, A/41, A/42, A/43, A/44, A/45, A/46, A/47, A/48, A/49, A/50, A/51, A/52, A/53, A/54, A/55, A/56, A/57, A/58, A/59, A/60, A/61, A/62, A/63, A/64, A/65, A/66, A/67, A/68, A/69, A/70, A/71, A/72, A/73, A/74, A/75, A/76, A/77, A/78, A/79, A/80, A/81, A/82, A/83, A/84, A/85, A/86, A/87, A/88, A/89, A/90, A/91, A/92, A/93, A/94, A/95, A/96, A/97, A/98, A/99, A/100, A/101, A/102, A/103, A/104, A/105, A/106, A/107, A/108, A/109, A/110, A/111, A/112, A/113, A/114, A/115, A/116, A/117, A/118, A/119, A/120, A/121, A/122, A/123, A/124, A/125, A/126, A/127, A/128, A/129, A/130, A/131, A/132, A/133, A/134, A/135, A/136, A/137, A/138, A/139, A/140, A/141, A/142, A/143, A/144, A/145, A/146, A/147, A/148, A/149, A/150, A/151, A/152, A/153, A/154, A/155, A/156, A/157, A/158, A/159, A/160, A/161, A/162, A/163, A/164, A/165, A/166, A/167, A/168, A/169, A/170, A/171, A/172, A/173, A/174, A/175, A/176, A/177, A/178, A/179, A/180, A/181, A/182, A/183, A/184, A/185, A/186, A/187, A/188, A/189, A/190, A/191, A/192, A/193, A/194, A/195, A/196, A/197, A/198, A/199, A/200, A/201, A/202, A/203, A/204, A/205, A/206, A/207, A/208, A/209, A/210, A/211, A/212, A/213, A/214, A/215, A/216, A/217, A/218, A/219, A/220, A/221, A/222, A/223, A/224, A/225, A/226, A/227, A/228, A/229, A/230, A/231, A/232, A/233, A/234, A/235, A/236, A/237, A/238, A/239, A/240, A/241, A/242, A/243, A/244, A/245, A/246, A/247, A/248, A/249, A/250, A/251, A/252, A/253, A/254, A/255, A/256, A/257, A/258, A/259, A/260, A/261, A/262, A/263, A/264, A/265, A/266, A/267, A/268, A/269, A/270, A/271, A/272, A/273, A/274, A/275, A/276, A/277, A/278, A/279, A/280, A/281, A/282, A/283, A/284, A/285, A/286, A/287, A/288, A/289, A/290, A/291, A/292, A/293, A/294, A/295, A/296, A/297, A/298, A/299, A/300, A/301, A/302, A/303, A/304, A/305, A/306, A/307, A/308, A/309, A/310, A/311, A/312, A/313, A/314, A/315, A/316, A/317, A/318, A/319, A/320, A/321, A/322, A/323, A/324, A/325, A/326, A/327, A/328, A/329, A/330, A/331, A/332, A/333, A/334, A/335, A/336, A/337, A/338, A/339, A/340, A/341, A/342, A/343, A/344, A/345, A/346, A/347, A/348, A/349, A/350, A/351, A/352, A/353, A/354, A/355, A/356, A/357, A/358, A/359, A/360, A/361, A/362, A/363, A/364, A/365, A/366, A/367, A/368, A/369, A/370, A/371, A/372, A/373, A/374, A/375, A/376, A/377, A/378, A/379, A/380, A/381, A/382, A/383, A/384, A/385, A/386, A/387, A/388, A/389, A/390, A/391, A/392, A/393, A/394, A/395, A/396, A/397, A/398, A/399, A/400, A/401, A/402, A/403, A/404, A/405, A/406, A/407, A/408, A/409, A/410, A/411, A/412, A/413, A/414, A/415, A/416, A/417, A/418, A/419, A