First of all we need to understand what is meant by DERURALIZATION of a property.

De-ruralizing a property means losing the rurality requirements of a building, i.e. its being functional to agricultural activity.

De-ruralization for tax purposes and for urban planning purposes

It is important to distinguish de-ruralization for tax purposes and for urban planning purposes; this is an important point as sellers often get confused.

De-ruralization for tax purposes consists in registering a property in the buildings register, i.e. having made a complaint to the Revenue Office in which a property was registered in the buildings register, which became mandatory years ago.

On the other hand, urban de-urbanisation consists in making a rural building urban, i.e. no longer tied to agricultural land. To do this it is necessary to pay charges, the rules governing the payment of these charges are on a regional basis.

It is also possible not to pay the charges if the person buying a rural property is a principal agricultural entrepreneur (I.A.P.)


Given the complexity of the regulations concerning de-urbanisation, I advise and help my clients to take note of the urban planning and cadastral part of the property and to rely on a qualified technician in the matter.

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