Processi di pianificazione, conformazione della proprietà, valutazione: un modello per la stima a fini fiscali delle aree edificabili

The analysis of the most recent regional urban planning laws, rules and court rulings on tax matters revealed a contradiction about the attribute of building areas. The new generation of urban plans provide for the separation between the strategic plan and can attribute to areas a destination of possible future building devoid of conformative character. The tax authorities, however, consider these areas as building areas for tax purposes (IMU in particular), although the conformative process of building capacity is not yet completed. On the basis of laws, the owners of these areas, therefore, are required to pay taxes for years for building land that did not have any potential buildable. It is clear the contradiction between planning instruments and tax rules. A fair taxation of real estate is essential to protect both the public and private: the study therefore aims to identify a model that allows to formalize the dynamic mechanism of consolidation of land value as a function of the different steps of the conformative process. The objective is to define a flexible model capable of broad generality and can thus be used in different regulatory environments and enable the government to manage a system of building areas taxation more equitable. The research is developed through the study of interdisciplinary literature, and legal and legislative sources through the analysis of several case of studies that relate to the application of local taxes in different areas of the country. Elaborations carried out then led to the preparation of a regression model that consider as the dependent variable the natural logarithm of unit prices and as independent variables the location of these areas and their related administrative process. The prepared model is very simply. The market value of building land is expressed as a function of two variables: the position and the progress of the conformative process of the property. The development of the model has allowed us to identify the difference between the value of building land characterized by different levels of the administrative procedure. The differences of the values confirm that the land market has implemented the directions of the regional legislature, has learned and assessed the levels of uncertainty associated with the new regulatory framework, the timing and uncertainty of new planning instruments and has segmented its value, therefore, of the assets to the indirect utility function of administrative legal proceedings