Di recente, l’Agenzia delle Entrate ha chiuso la cosiddetta operazione “case fantasma” che ha fatto emergere, su oltre 2,2 milioni di particelle del Catasto Terreni, circa 1,26 milioni di unità immobiliari urbane non censite. L’operazione di regolarizzazione delle case sconosciute al Catasto è stata realizzata grazie all’incrocio delle mappe catastali con le immagini aeree rese disponibili dall’Agea (Agenzia per le erogazioni in agricoltura), per “avvistare” così i fabbricati presenti sul territorio ma non nelle banche dati catastali.

Il Dl 78/2010 ha previsto poi, in attesa dell’accatastamento definitivo, l’attribuzione d’ufficio di una rendita presunta agli immobili mai dichiarati e non ancora regolarizzati, associando agli stessi una rendita catastale provvisoria, fondata su dimensioni, condizione e collocazione dell’immobile.In larga parte, il nuovo gettito atteso spetta ai Comuni sotto forma di IMU, e la restante parte andrà nel bilancio dello Stato in quanto prodotto dagli affitti. Per quanto attiene agli arretrati. Il recupero può risalire fino a cinque anni, anche se la rendita entra in gioco dal 1° gennaio dell’anno in cui gli elenchi sono stati pubblicati e solo le case scoperte per prime rischiano di dovere pagare gli arretrati dal 2007 in poi.

Ma il vero problema è dato dalla regolarità edilizia dei manufatti emersi che dovrà essere affrontata caso per caso dai Comuni sul cui territorio insistono gli immobili emersi. In effetti, una parte consistente degli immobili “fantasmi” è costituita da fabbricati costruiti, o anche solo ampliati, senza titolo edilizio e, proprio per questo motivo, mai accatastati. Qualora il manufatto sia privo di qualsiasi permesso di costruire oppure irregolare, il Sindaco dovrà ordinarne la demolizione entro un termine di 90 giorni dall’ingiunzione. Nel caso in cui il proprietario non ottemperi all’ordine di demolizione entro il suddetto termine, la norma prevede che il manufatto e l’area sulla quale insiste, nonché quella necessaria, secondo le vigenti prescrizioni urbanistiche, alla realizzazione di opere analoghe a quelle abusive siano acquisiti di diritto gratuitamente al patrimonio del comune. Tuttavia, i manufatti privi di permesso di costruire o in difformità da esso possono essere oggetto di permesso in sanatoria ai sensi dell’art. 36 TU edilizia (DPR 380/2001) qualora l’immobile illegittimamente realizzato risulti conforme alla disciplina urbanistica ed edilizia vigente sia al momento in cui è stato realizzato, sia al momento della presentazione della domanda. Di conseguenza, i proprietari di immobili accatastati d’ufficio o, anche spontaneamente, privi di permesso di costruire, oppure difformi dal permesso di costruire, rischiano di vedersi notificare un ordinanza di demolizione, a meno che, nel caso in cui il manufatto sia conforme alla disciplina urbanistica ed edilizia, presentino un’istanza di sanatoria ex art. 36 TU edilizia.

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