A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study
Abstract
:1. Introduction and Aims
- Establishing the modes of implementation of the transformation value for the estimate of a POBU area, specifically considering the components characterizing these types of area.
- Allowing the components characterizing the POBU areas to be identified, thus making the proposed approach operatively practicable, by structuring a method that, through its application, makes it possible to estimate the components characterizing the POBU areas (discount rate and times) that take on essential importance in the implementation of the transformation value in accordance with the proposed approach.
2. Context Analysis
2.1. The European Context
- The regional economic planning approach, in which spatial issues are compared with economic ones and planning takes account of and integrates both aspects. This system is typical of France and Portugal.
- The comprehensive integrated approach, marked by a hierarchy of plans (top-down) and aiming more towards spatial coordination than towards economic development. This system is typical of Austria, Germany, and The Netherlands.
- Land-use management, aimed mainly at controlling and regulating land use, with regard to a sustainability parameter. This approach is typical of the United Kingdom.
- Urbanism, circumscribed to the urban and building dimension. This approach is widespread in the Mediterranean area, and is typical of such countries as Italy, Spain, and Greece.
2.2. The Italian Context
- A first (and prevailing) orientation that holds that for the purposes of IMU, simply inserting the plot of land into the adopted GUDP/GV with zoning that admits buildability is sufficient for it to be taxed as such. This orientation is based on the assumption that inserting the plot of land into the GUDP/GV as a developable area results in a clear and inevitable increase in its value, and therefore the IMU tax must be set in relation to this value, while its actual unbuildability appears wholly without influence (article 5, Legislative Decree no. 504/1992; Cassazione (supreme court of cassation), decision no. 16751/2004; Cassazione, decision no. 19750/2004; article 11 quaterdecies, paragraph 16, Legislative Decree no. 203/200, converted by Law no. 248/2005, art. 36, paragraph 2, Legislative Decree no. 223/2006, converted by law no. 248/2006; Cassazione, united sections, decision no. 25506/2006; Constitutional Court, order no. 266/2008);
- A second orientation that holds as insufficient the circumstance of entering the plot of land in the GUDP/GV in order to tax it as developable area, if in fact this land remains unbuildable. In this case, the plot of land must be considered, and therefore taxed for the purposes of IMU, as agricultural land (Cassazione, decision no. 21644/2004; Cassazione, decision no. 17035/2013).
3. Materials and Methods for Appraising a POBU Area
3.1. Methodological Approach
3.2. Appraisal Tool: The Transformation Value Method
3.3. Juridical/Administrative Characteristics (Italian Case)
- –
- Landscape constraints (Clc), regulated by Legislative Decree no. 42/2004, in turn, classified as landscape constraints by law [Clc(l)], declaration constraints [Clc(d)], constraints as per the landscape plan [Clc(p)]
- –
- Archaeological constraints (Cac), also regulated by Legislative Decree no. 42/2004, direct in type [Cac(d)].
- –
- Geological protection measures under art. 89 of Presidential Decree no. 380/2001 (Cgm), in turn, dependent upon the seismic zone where the intervention takes place [Cgm(h)], and mechanical properties of the soil [Cgm(s)]
- –
- Hydro-geological protection limitations and measures (Chm), provided for in the hydro-geological structure instruments prepared pursuant to Law no. 183/1989, in turn, classified as measures and restrictions due to flood hazard [Chm(f)], and measures and restrictions due to landslide hazard [Chm(l)].
- –
- Protection measures for vulnerable environmental elements pursuant to Legislative Decree no. 152/2006 (Cem), in turn, classified as measures and restrictions in reserves and protected areas or natural park instituted by Law no. 394/1991 [Cem(p)] or Sites of Community Importance (SCI) instituted with directive 92/43/EEC or Special Protected Areas (SPA) instituted with directive 79/409/EEC [Cem(s)].
3.4. Times
- (a)
- adoption phase.
- adoption of the GUDP/GV by the Municipal Administration by Municipal Council Decision.
- publication of documents.
- submission of observations.
- investigation regarding the observations.
- counter-arguments regarding the observations, and the related Municipal Council Decision.
- (b)
- phase of acquisition of opinions by competent bodies5.
- acquisition of all the opinions by the competent local authorities.
- completion of the Strategic Environmental Assessment.
- (c)
- approval phase.
- investigation by the regional offices (where applicable, requests for clarification and additional opinions).
- transmission and corresponding opinion from the Regional Technical Committee for the Territory.
- sending of opinion to the Regional Council for its approval decision concluding the proceeding.
- re-transmission back to the Municipal Administration.
- acceptance of modifications by the Municipal Administration with the council decision, and re-transmission back to the region for the Regional Council’s approval decision.
- in the event of non-acceptance or partial acceptance of modifications, Municipal Council decision of counter-argument to the requested modifications and re-transmission back to the region.
- investigation by regional offices of the counter-argument decision, and transmission to the Regional Technical Committee for the territory.
- final opinion of the Regional Technical Committee for the territory and transmission to the Regional Council.
- decision of final approval by the Regional Council, concluding the administrative proceeding.
- publication of the Regional Council’s decision in the official regional bulletin, enshrining the final entry into force of the GUDP/GV.
4. A Model for Determining Influences in the Industrial Performance Rate
- iCO = overall incidence of constraints and limitations on the rate.
- iClc = incidence of constraint/limitation Clc.
- iCac = incidence of constraint/limitation Cac.
- iCgm = incidence of constraint/limitation Cgm.
- iChm = incidence of constraint/limitation Chm.
- iCem = incidence of constraint/limitation Cem.
- dClc(l) = differential due to the component Clc(l) “landscape constraints by law”.
- dCcl(d) = differential due to the component Clc(d) “declaration constraints”.
- dClc(p) = differential due to the component Clc(p) “constraints of landscape plan”.
- dCac(d) = differential due to the component Cac(d) “direct archaeological constraints”.
- dCgm(h) = differential due to the component Cgm(h) “geological limitations due to seismic hazard”.
- dCgm(s) = differential due to the component Cgm(s) “geological limitations due to mechanical properties of poor soil”.
- dChm(f) = differential due to the component Chm(f) “hydro-geological limitations due to flood hazard”.
- dChm(l) = differential due to the component Chm(l) “hydro-geological limitations due to landslide hazard”.
- dCem(p) = differential due to the component Cem(p) “park element present”.
- dCem(s) = differential due to the component Cem(s) “SPA/SCI (special protected area/site of community importance) element present”.
- dCx(x) = differential of the component x of constraint/limitation x.
- Δ[(Cx(x)]n = difference of value relating to survey sample n, between a buildable area without the limitation as per component x of constraint/limitation Cx and a buildable area with the limitation as per component x of the same constraint/limitation.
- t = the presumed number of years for the completion of the settlement transformation, to be estimated also in accordance with the proposed approach (see paragraph 3.3);
- Pnln = is the known price of a buildable area without limitations.
- Pwln = is the known price of a buildable area with the limitation as per the component Cx(x).
- -
- To obtain a significant number of survey samples, or known prices of homogenous buildable areas.
- -
- To apply Equation (10) for the estimate of the differentials of each component of each relevant variable.
5. Application of the Model: Definition of a Set of Influences for the Definition of r’ for POBU Areas
5.1. Gathering of Data and Implementation of the Model
5.2. Historical/Assessment Approach for the Estimate of the Times
- n’ = times for completing the GUDP/GV approval procedures.
- n’’ = times for completing the construction transformation intervention.
5.3. Results and Their Use: A Practical Example
- -
- By representing “limitations” of a buildable area, they produce, historically and ordinarily, a diminishment of its value.
- -
- As components of the industrial performance rate, when an expression of extra profits alone (the ordinary profit is considered directly among the indirect “costs” of the intervention), this is configured as gain that is manifested by discounting the value of a buildable area in relation to its “limits”.
- (1)
- The first area, without constraints, immediately buildable by virtue of the presence of a building permit (3 years have been considered for the land urbanization, built construction, and the sale of properties built).
- (2)
- The second area, POBU, without constraints, with at least a three-year wait prior to concluding the procedural path connected to its actual buildability (3 years have been considered for the approval of the GUDP/GV; a further 3 years have been considered for the land urbanization, built construction, sell properties built).
- (3)
- The third area, POBU, with the following constraints: landscape constraint by law, flood hazard, and inclusion within a nature reserve (zone B of Park), with at least a three-year wait prior to concluding the procedural path connected to its actual buildability (6 years have been considered, the same for area 2).
6. Conclusions
Author Contributions
Funding
Conflicts of Interest
References
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1 | Safeguard provisions are, at the present time (2019), present in the Italian legal system by virtue of art. 12, paragraph 3 of Presidential Decree no. 380/2001. They require, in the event of adoption of urban planning provisions varying those previously in force, that the more restrictive of the two be taken into consideration, up to a maximum of three or five years (depending on the start of the approval phase) after the adoption of the general urban planning instrument in variance. |
2 | GUDP/GV means any modification/revision of a “general” and not “specific” nature, of the GP in force. Since nearly all the municipalities have approved GUDP and therefore in force, the overall planning practiced by the CC in Italy, as of 2015, only applies to GV; under a formal and substantive standpoint, GUDP and GV have similar and coincident tools. |
3 | As a rule and unless it is an extension of zone B in accordance with Ministerial Decree no. 1444/68. |
4 | Building Permit by the relevant technical departments of the CC or alternatively Activity Start Report (DIA) where permitted (where the implementation urban plan provides for building types is still thorough in the aspects as well as urban planning, even building). |
5 | Such opinions are routinely: (1) opinion art. 89 of Presidential Decree 380/01 (former art. 13 L.64/74), Regional Council Resolution no. 2694/99 and 545/10; (2) prior ASL opinion art. 20-f L.833/78 and art. 1 Regional Law 52/80; (3) regional opinion art. 2 Regional Law 1/86 Residential Uses; (4) regional landscape opinion; (5) opinion of the Basin Authority responsible in case the affected areas fall within the ideological and hydrogeological risk perimeter; (6) Impact Assessment under Directive 2009/147/EC and 1992/42/EEC “Habitat”, as governed by Law 157/1992 and Presidential Decree 357/1997, as amended by Presidential Decree 120/2003; (7) Parks or Nature Reserves management opinion; (8) BB.AA.CC. Ministry opinion local Superintendent; (9) opinions from government departments and public bodies concerned if the planning instrument changes areas and state-owned property (roads, railways, navigation, etc.). |
Constraints and Their Components | |||
---|---|---|---|
Landscape constraints | Clc | Constraints by law | Clc(l) |
Declaration constraints | Clc(d) | ||
Constraints of the landscape plan | Clc(p) | ||
Archaeological constraints | Cac | Direct archaeological constraints | Cac(d) |
Geological protection measures | Cgm | Geological limitations due to seismic hazard | Cgm(h) |
Geological limitations due to mechanical properties of poor soil | Cgm(s) | ||
Hydro-geological protection limitations and measures | Chm | Hydro-geological limitations due to flood hazard | Chm(f) |
Hydro-geological limitations due to landslide hazard | Chm(l) | ||
Protection measures for vulnerable environmental elements | Cem | Park element present | Cem(p) |
SPA/SCI (special protected area/site of community importance) element present | Cem(s) |
Id. | Municipality (Province of Rome) | Building Potential | Sale Price | Unit Sale Price | Constraint |
---|---|---|---|---|---|
m3 | € | €/m2 | |||
Pnl1.AS | Angillara Sabazia | 2365 | 320,000 | 135 | No constraints |
Pwl[Clc(l)]1.AS | Angillara Sabazia | 5740 | 630,000 | 110 | Clc—Constraint by law |
Pwl[Clc(d)]1.AS | Angillara Sabazia | 2000 | 250,000 | 125 | Clc—Declaration constraint |
Pwl[Clc(p)]1.AS | Angillara Sabazia | 3260 | 410,000 | 126 | Landscape—Constraints of the landscape plan |
Pnl.BR | Bracciano | 925 | 130,000 | 141 | No constraint |
Pwl[Clc(l)]1.BR | Bracciano | 800 | 105,000 | 131 | Clc—Constraints by law |
Pwl[Cem(p)]1.BR | Bracciano | 9600 | 1,295,000 | 135 | Cem—Park element present (zone B) |
Pwl[Gpm(s)]1.BR | Bracciano | 6210 | 655,000 | 105 | Gpm—Geological limitations due to mechanical properties of poor soil |
Pnl1.TR | Trevignano Romano | 400 | 66,000 | 165 | No constraints |
Pwl[Cem(p)]1.TR | Trevignano Romano | 1968 | 290,000 | 147 | Cem—Park element present (zone B) |
Pwl[Cem(p)]2.TR | Trevignano Romano | 1600 | 230,000 | 144 | Cem—Park element present (zone B) |
Pwl[Cem(s)]1.TR | Trevignano Romano | 550 | 70,000 | 127 | Cem—SPA element present |
Pwl[Cem(s)]2.TR | Trevignano Romano | 370 | 45,000 | 122 | Cem—SPA element present |
Pnl.1.CE | Cerveteri | 2275 | 310,000 | 136 | No constraints |
Pwl[Cac(d)]1.CE | Cerveteri | 1800 | 170,000 | 94 | Cac—Direct archaeological constraints |
Pwl[Cac(d)]2.CE | Cerveteri | 1200 | 118,000 | 98 | Cac—Direct archaeological constraints |
Pwl[Cac(d)]3.CE | Cerveteri | 780 | 78,000 | 100 | Cac—Direct archaeological constraints |
Pwl[Clc(d)]1.CE | Cerveteri | 850 | 110,000 | 129 | Clc—Declaration constraints |
Pwl[Gpm(s)]1.CE | Cerveteri | 1100 | 110,000 | 100 | Gpm—Geological limitations due to mechanical properties of poor soil |
Pnl1.LA | Ladispoli | 5890 | 950,000 | 161 | No constraints |
Pwl[Chm(f)]1.LA | Ladispoli | 3580 | 490,000 | 137 | Chm—Hydro-geological limitations due to flood hazard (from Hydro-geological Order Plan) |
Pwl[Clc(p)]1.LA | Ladispoli | 5920 | 830,000 | 140 | Landscape—Constraints of the landscape plan |
Pnl1.SM | Santa Marinella | 3100 | 460,000 | 148 | No constraints |
Pwl[Chm(f)]1.SM | Santa Marinella | 570 | 80,000 | 140 | Chm—Hydro-geological limitations due to flood hazard (from Hydro-geological Order Plan) |
Id. | Municipality (Province of Rome) | Building Potential | Sale Price | Unit Sale Price | Constraint |
---|---|---|---|---|---|
m3 | € | €/m2 | |||
Not used 1 | Angillara Sabazia | 4520 | 325,000 | 72 | Clc—Constraint by law, Gpm—Geological limitations due to mechanical properties of poor soil |
Not used 2 | Angillara Sabazia | 4555 | 346,000 | 76 | Clc—Constraint by law, Gpm—Geological limitations due to mechanical properties of poor soil |
Not used 3 | Bracciano | 8754 | 860,000 | 98 | Gpm—Geological limitations due to mechanical properties of poor soil; Cem—Park element present (zone B) |
Not used 4 | Bracciano | 7877 | 750,000 | 95 | Gpm—Geological limitations due to mechanical properties of poor soil; Cem—Park element present (zone B) |
Not used 5 | Bracciano | 2125 | 205,000 | 96 | Gpm—Geological limitations due to mechanical properties of poor soil; Cem—Park element present (zone B) |
Not used 6 | Cerveteri | 4250 | 380,000 | 90 | Landscape—Constraints of the landscape plan; Cac—Direct archaeological constraints |
Not used 7 | Cerveteri | 4260 | 380,000 | 90 | Landscape—Constraints of the landscape plan; Cac—Direct archaeological constraints |
Not used 8 | Trevignano Romano | 2690 | 247,500 | 92 | Clc—Constraints by law; Cem—Park element present (zone B) |
Not used 9 | Trevignano Romano | 2726 | 240,000 | 88 | Clc—Constraints by law; Cem—Park element present (zone B) |
Not used 10 | Trevignano Romano | 2876 | 245,000 | 85 | Clc—Constraints by law; Cem—Park element present (zone B) |
Constraints and Components | dn | |
---|---|---|
Landscape | Constraints by law | 4.82% |
Declaration constraints | 2.21% | |
Constraints of the landscape plan | 3.64% | |
Archaeological constraints | Direct archaeological constraints | 11.79% |
Geological protection measure | Geological limitations due to seismic hazard | NA |
Geological limitations due to mechanical properties of poor soil | 9.72% | |
Hydro-geological protection limitations and measures | Hydro-geological limitations due to flood hazard | 3.78% |
Hydro-geological limitations due to landslide hazard | NA | |
Protection measures for vulnerable environmental elements | Park element present | 3.33% |
SPA/SCI element present | 9.88% |
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Battisti, F.; Campo, O.; Forte, F. A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study. Land 2020, 9, 8. https://doi.org/10.3390/land9010008
Battisti F, Campo O, Forte F. A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study. Land. 2020; 9(1):8. https://doi.org/10.3390/land9010008
Chicago/Turabian StyleBattisti, Fabrizio, Orazio Campo, and Fabiana Forte. 2020. "A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study" Land 9, no. 1: 8. https://doi.org/10.3390/land9010008
APA StyleBattisti, F., Campo, O., & Forte, F. (2020). A Methodological Approach for the Assessment of Potentially Buildable Land for Tax Purposes: The Italian Case Study. Land, 9(1), 8. https://doi.org/10.3390/land9010008