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Articles 1 (Paragraphs 1, 2, 3, 6 And 7) And 13 (Paragraph 3) Of The Act 27Dicembre 1997. 449 - The Patrimonioedilizio Recovery Works And Restoration Of Units' Estate Oconsiderate Declared Uninhabitable Following The Seismic Events Verificatisin ...

Original Language Title: Articoli 1 (commi 1, 2, 3, 6 e 7) e 13 (comma 3) della legge 27dicembre 1997, n. 449 - Interventi di recupero del patrimonioedilizio e di ripristino delle unita' immobiliari dichiarate oconsiderate inagibili in seguito agli eventi sismici verificatisin...

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At the regional tax revenue tax revenue services for the autonomous provinces of Trento and Bolzano At the district offices of direct taxes For service centers in Rome - Milan - Bari - Pescara - Venezia - Bologna - Genoa - Palermo - Torino - Salerno - Trento Alle central offices of the Department of revenue At the Directorate General for general affairs and personnel At the Department of the territory At the General Secretariat Ai Ministries At the General Accounting Office At provincial accounts Offices of the State At provincial directorates of the Treasury At the Court of Auditors At the Prime Minister's Office at central service of tax inspectors at the central offices of the budget at the Ministries at the general Command of the Guardia di Finanza 1. general points'. Article. 1, paragraph 1, of the Law of 27 December 1997, no. 449, introduced a special deduction from gross and up to its amount to put forward, for the purposes of personal income tax, to cover the expenses incurred in 1998 and 1999, and actually remained charged for the realization on the common parts of residential buildings and individual units' residential real estate of any type, even rural, certain actions presented in the following paragraphs. The deduction and 'equal to 41 percent of costs incurred for the implementation of these interventions. The amount of the costs on which to calculate the deduction can not 'exceed a predetermined threshold by the legislature. As provided by paragraph 3 of the same Article. 1, and 'it was issued by the Minister dellefinanze, in consultation with the Minister of Public Works, with which the modalities' for implementation of the provision have been dictated, as well as' control procedures. In the same Regulation, by express provision of Article. 1, paragraph 7, of the law on the subject, some causes of loss of the right to deduct tax have been fixed. With a decree, and 'it approved the form to be submitted to the service centers of direct and indirect taxation relevant, identified with the same decree, which must be given all the necessary data to qualify for the deduction in question. Article. 13, paragraph 3, of the Law n. 449 of 1997, established the applicability ', among others, the provisions of Art. 1, paragraphs 1, 2 and 3, for the expenses incurred in 1996 and 1997 for the remedial measures of Units' estate declared or deemed uninhabitable following the seismic events occurred in Emilia-Romagna and Calabria in 1996. With this circular are provided the necessary explanations on the provisions in question in order to ensure a uniform interpretation. 2. Who can qualify for the deduction and spending limit. Given the wording of paragraph 1, which introduces the tax deduction purposes Irpef for taxpayers who claim expenses for the realization of interventions therein without imposing additional conditions do 'it' subjective 'objective, the Court finds that can deduct all taxable Irpef, residents and non-residents in the territory of the state, who own or hold, on the basis of a suitable title, the property on which the measures provided for by the provisions in question have been carried out and that have argued, during the tax years 1998 and 1999, the expenditure in question, if they were dependent on them. They, therefore, the right to deduct, if they have incurred the expenses in question and these were dependent on them, the owner or the bare property owner, the holder of a right in rem on the same (use, usufruct, habitation), but also the tenant and the borrower. Among the property owners I am including members of cooperatives not property 'undivided, assignees of accommodation although not individual mortgage holders. The cooperatives in property 'undivided, housing recipients are included, however, among the property owners. It should also be pointed out that the owner or holder of the unit 'residential real estate may' also take the individual entrepreneur qualifies, even agriculture, if the property of the firm where such aid does not constitute capital goods are made for ' own activities, it 'good for whose production or which exchange and' direct the activities' of the company itself and, consequently, pursuant to art. 57 of the Uniform Tax Code, are taken to income in accordance with the provisions relating to income from land. The provision in question is, altresi ', in the application the persons specified in art. 5 of the Consolidated Income Tax Act, income-producing in association. It is the company 'simple, general partnership and limited partnerships and entities shall be treated as well as' family businesses. For individuals who carry out activities' commercial in form associated, apply the explanations given about individual businessmen with the additional clarification that for the identification of people who are entitled to the deduction and the amount due, calculated on the basis of the units of participation, they observe the provisions contained in the same Article. 5 of the FCA. The spending limit on which to apply the percentage of 41% in order to determine the above deduction must be reported to the physical person and the individual units' property on which the interventions of recovery were carried out. This conclusion is reached based on several arguments. First, the norm, unlike other provisions which have provided tax relief at the realization of particular works on units' estate, such as, for example, Art. 29 of the law 9 January 1991 n. 9 (rules for the implementation of the national energy plan), which allowed a deduction in respect of expenses for actions aimed at achieving energy savings in buildings, does not correlate the spending limit for the use of the deduction to the building on which they performed the works it 'to its revenue. In addition, and 'it provided that, in the face of incurring such expenses competes a deduction to the extent of 41 percent up to a "maximum" amount of those 150 million. The wording "up to a maximum amount" clearly suggests that since the personal income tax, each taxpayer can not 'exceed, the purposes of this deduction, the amount of 150 million. It should be noted, moreover, that the phrase "on the individual units 'estate" assumes independent existence for the purpose of the limit of 150 million, and' used as opposed to the expression relative "on the common parts of residential buildings". Therefore, the subjective limit of 150 million is related to the objective limit on the implementation of the restructuring measures on the units' estate. Each contributor has, therefore, entitled to calculate the deduction of a maximum amount of 150 million for each units' property on which the steps included in the provision in question are manufactured. In addition, the deduction is due for each tax period. The personal income tax and ', in fact, a personal tax, due to calendar years, in each of which corresponds to the autonomous tax obligation. From the above it follows that: the limit of 150 million must refer separately to each tax year. Thus, the deduction can 'be calculated in 1998 up to a total amount of 150 million for each units' property in respect of which, in the same year, are incurred and remained responsible for costs, and in 1999 up to an additional total of 150 million for each units' property in respect of which the expenditure is incurred and remaining charged in the same year; the deduction is for each of the subjects, the property owners or holders who have incurred the expenses in question, actually remained in charge, always within the maximum limit for each units' property on which interventions are made, 150 million; the same limit of 150 million for each units' property each beneficiary can 'calculating the deduction for expenses incurred for work on condominium common areas mentioned in paragraph 3, allocated on the basis of thousandths shares as well as' for the follow up of each units 'property owned or held by companies' in art. 5 of the FCA and subject equivalent to them, which the person concerned is participating; in case of joint ownership ', the co-ownership' of the right in rem or more 'real rights coexist, each co-owner or co-owner, regardless of the percentage of ownership, is entitled to calculate the deduction always, within the limits indicated above, in relation to the expenses incurred and actually remained charged. Similarly, in the presence of a landlord and a tenant or a bailor and a borrower, so 'as in the presence of a bare owner and a tenant, the deduction potra' be calculated on the basis of the costs incurred by each, and remained at load, subject to the detectable limit of L. 150 million for interventions on each units' property. It should also be specified that if the measures listed in the following sections are made of joined 'residential real estate or engaged promiscuously to the exercise of the profession, or the execution of the attivita' commercial, the deduction due to be reduced to 50 per cent in accordance with the general principles applicable to promiscuous properties. 3. Interventions that give the right to deduct. According to the provision in question the right to deduct expenses incurred for: a) routine maintenance, extraordinary maintenance, preservation and restoration, building renovation made the "common parts of buildings", so 'as defined within' art. 1117 cc, "residential"; b) the actions referred to in subparagraph a) - with the exception of one maintenance - realized on "individual units' residential real estate." It is, of course, the interventions of existing buildings recovery in art. 31 of the Law of 5 August 1978 n. 457, to the exclusion, therefore, of new buildings and, except in cases of appurtenant parking. Within the categories of the recovery of existing buildings and residential destination, the law provides a wide range of interventions that can benefit from the tax provisions in question, ranging from retrofitting of buildings, the construction of parking spaces, the elimination architectural barriers, to guard against an earthquake and commissioning structural safety of buildings, etc., and which are best described more 'forward. It should be noted that the interventions in question must relate to buildings for residence or single units' residential estate. They are, therefore, excluded for production use buildings, commercial and office. also by express provision of law, and 'necessary, that the buildings on which they are made interventions are "counted from the office of the Land Registry", or have been asked to be stacked; and that the ICI for 1997, where due has been paid. The properties on which can be conducted, agevolabili interventions must be situated in the national territory, as the legislature, specifically referring to the interventions in art. 31 of the Law of 5 August 1978 n. 457, intended to provide for the facilitation only for such property. The work, however, can also be performed by non-resident companies in the State. 3.1. Joined 'residential real estate. The wording of the provision in question, which provides for the possibility 'to calculate a deduction in respect of expenditure on interventions in the "individual units' residential real estate of any cadastral category, even rural", leads to understanding within the scope of the provision interventions on the units' estate designated for residence of any cadastral category. In this regard, please note that you must use a policy of using the unit 'estate "de facto", without prejudice to the applicability' of any penalties for failure to register or to change the nature of building and town planning offenses. For the purposes of the provision in question, for the identification of the buildings allowed facilitation, it can not 'be used a principle of prevalence of Units' estate designated for residence than those intended for other uses and is' therefore entitled to the benefits tax even single house, actually used as such, even though they are 'only inside a building. In this case can 'be even one covered the units' property used as a goalkeeper accommodation for which restructuring charges individual condos may calculate the deduction at the rate of one thousandth shares owned'. 3.2. common parts of buildings. As set out above it implies that in case of interventions on the common parts of a building, such costs may be considered for the calculation of the deduction only if they relate to a residential building considered in its entirety. Therefore, using a principle of "prevalence" of the residential function with respect to the whole building, and 'possible to admit to the tax deduction in the case of the expenses incurred for the common parts of a building also the owner and the holder of units' estate does not residential (as long as 'taxable Irpef) if the total area of ​​Units' estate destined to residence included in the building is more than 50 percent. Where this percentage is lower, and 'compensation in the deduction for expenses incurred on common shares by the holders or holders of units' estate designated for residence including in the same building. 3.3. Outbuildings. The possibility 'to calculate a deduction on expenditure incurred for the measures in question and' extended 'in Clause comment, even to the appurtenances of Units' residential real estate owned or held. The deduction is responsible even if the interventions are made only on appliances in question. The notion of relevance, in this case, must be understood in a broad sense, as long as' there are objective and subjective conditions, laid down in Article. 817 cc, which give rise to the relevant report. The objective element, and 'consists of the durable and functional destination service or ornament between the element of relevance and the main thing, for the best use or ornament of the latter. The subjective element and 'given by the will' of the parent of the owner or the person has the same rights in rem or possession, to put the relevance in relation to complementarity 'or instrumentality' main functional element. It follows that are included within the scope of the provision all interventions, even innovative, made on appliances or appurtenant areas (without any numerical limit) already 'with the appurtenant' bond with the unit 'primary real estate. And 'excluded, then, in general, the possibility' of achieving autonomous volumes compared to a combined 'primary real estate. 3.4. Categories of building work. Building work rubricated in the incentive law are, first, those defined by art. 31 of the Law of 5 August 1978 n. 457, but also others who derive their definition by specific legislation. It is necessary, therefore, to examine the various definitions introduced in 1978 in order to specify the different scope of each category of intervention. It 'must, however, incorporate the general rules of each category defined in the law n. 457/1978 with any additional specifications or restrictions contained in the general planning instruments or in building regulations. Following is the concept of each category of intervention with an illustrative list of eligible works. Routine maintenance (point a), Art. 31, Law no. 457/1978) The routine maintenance are those that relate to the works of repair, renewal and replacement of finishes of the buildings and the skills needed to integrate or maintain the existing technological systems. From the definition of the law above it follows that the normal maintenance costs relate to the renewal or replacement of the existing elements of the buildings finishing as well as' all actions necessary to maintain the technological systems, with similar materials and finishes existing ones. Feature of routine maintenance and 'the maintenance of the elements of finishing and the technological systems through substantially existent repair works. By way of example, are included in the routine maintenance the following interventions: full or partial replacement of flooring and its finishing and conservation works; the repair of installations for ancillary services (plumbing, plant for the disposal of the white and black waters); coatings and paintwork of exterior elevations without modification of existing objects, ornaments, materials and colors; makeover interior plaster and painting; makeover external paving and roofing membranes without modifications to the materials; replacing roof tiles and other impaired accessory parts for disposal of water, renewal of waterproofing; repairs balconies and terraces and related flooring; repairing fences; substitution of elements of technological installations; replace exterior windows and doors with shutters or blinds, without changing the type of frame. extraordinary maintenance (b), Art. 31, Law no. 457/1978) Extraordinary maintenance interventions include the works and modifications necessary to renew and replace also the structural parts of the buildings, as well as' to achieve and integrate igienicosanitari and technology services, without adversely affecting trading volumes and surfaces of the individual units 'estate and do not involve changes to the intended use. The maintenance extraordinary refers to interventions, including innovative character, the nature of construction and plant designed to maintain and adapt the current use of the building and the individual units' estate, without alteration of planimetric situation and existing typological, and respect of the surface, the volume and the intended use. The category of intervention therefore corresponds to the criterion of innovation while respecting existing property. By way of example, they are included in the extraordinary maintenance of the following interventions: replacing exterior windows and doors with shutters or blinds, with change of material or type of frame; implementation and adaptation of incidental and appurtenant works that do not involve increase in volumes or profits surfaces, manufacture of technical volumes, such as thermal power stations, installations of elevators, emergency stairs, chimneys; implementation and integration of igienicosanitari services without alteration of volumes and surfaces; realization of internal closures or openings that do not modify the distribution pattern of Units' estate and the building; consolidation of foundation and elevated structures; makeover crawl spaces and ditches; replacement of inter-floor slabs with no change in tax allowances; reconstruction of stairs and ramps; install fences, boundary walls and deleted; replacement of roof slabs with different from pre-existing materials; replacing interior partitions, without alteration of the type of unity 'real estate; realization of the support elements of the individual structural parts; interventions aimed at energy saving. Preservation and restoration (c), Art. 31, Law no. 457/1978) The restoration and rehabilitation conservative are those aimed at preserving the building organism and ensure its functionality 'through a systematic set of works that, in compliance with the typical elements, formal and structural body itself, they allow target applications compatible therewith. These actions include the consolidation, restoration and renewal of the constituent elements of the building, the insertion of accessories and systems information required under the use requirements, eliminating extraneous elements body building. The standard describes two groups of similar interventions in the content, but different as regards the purpose 'and, above all, about the characteristics of the buildings on which these procedures are performed. The restoration consist in restoration of a building of special architectural value, storicoartistico, to a configuration with the values ​​that you wish to protect. With the same measures, through preliminary analysis of historical and artistic suffered from the evolution over time, they are mainly carried out through the conservation of the original elements of the factory or with the replacement of elements using technologies and materials consistent with those originating the building installation itself. The conservative renewal refers to the complex of measures aimed at adapting to a better demand of current use an existing building, under the typological, formal, structural, functional. By way of example, I am included in the preservation and restoration of the following interventions: typological changes of the individual units 'estate for a more' functional distribution; innovation of vertical and horizontal structures; Restore storicoarchitettonico aspect of a building, including through the demolition of accretions; adjusting the heights of the floors, with the respect of existing volumes; opening of windows for ventilation requirements of the premises. Building renovation (d), Art. 31 of Law no. 457/1978) The building renovation interventions are those aimed to transform the building organisms by means of a systematic set of works that can lead to a building body in whole or in part different from the previous. Such interventions include the restoration and replacement of some components of the building, the deletion, modification and the introduction of new elements and systems. The building renovation interventions are characterized by two basic elements: the first determined by "sistematicita '' of building works and the second, more 'important, concerns the purpose' of the building organism transformation that can 'lead to a building partially or completely different from the former. Therefore, the effects of this transformation are likely to adversely affect urban parameters to the point that the surgery itself and 'considered "urban transformation", subject to planning permission and subjected to payment of concession fees. Through the interventions of restructuring building and 'can increase the usable area, but not the pre-existing volume. By way of example, are included in the building renovation, the following actions: distribution reorganization of buildings and units' estate, their number and their size; construction of toilets in expansion of surfaces and existing volumes; target change of use of buildings, as governed by state laws and local regulations; transformation of ancillary rooms in residential premises; changes to structural elements, with the change in the tax share of the floors; on extension of the surfaces. And 'necessary to point out that the planned interventions in each of the categories mentioned above are normally integrated or related to interventions in different categories; for example, in the extraordinary maintenance interventions it is necessary, to complete the construction project as a whole, works of painting and finishing included in those of routine maintenance. Therefore, account must be taken of the absorbent nature of the category "higher" than the "bottom" in order to achieve the exact identification of operations and the timely application of the provisions in question. Elimination of architectural barriers (Law 9 January 1989, n. 13 and Ministerial Decree 14 June 1989 n. 236). This is work that can be performed on both the common shares on the units' estate and refer to different categories of works: replacement of finishes (floors, doors, window frames, plant terminals), the remake or adaptation of plants technology (toilets, electrical systems, intercom systems elevators), the interventions building more 'relevant, such as the renovation of stairs and elevators, the inclusion of internal and external ramps to buildings and stairlifts or lifting platforms. In general the works aimed at the elimination of architectural barriers can be inserted in the extraordinary maintenance. Works aimed at the wiring of buildings (of 31 July 1997, n. 249) The works aimed at the wiring of the buildings are those provided by the law of 31 July 1997 n. 249, which granted concessions to achieve, in new buildings or in buildings subject to complete refurbishment, collective antennas or cable networks to distribute the receipt in the individual units' housing. For the purposes of the tax relief the type of intervention admissible and 'limited to the case of works in existing buildings, interconnecting all the units' residential estate. Moreover, they can be the subject of the tax advantage of wiring of buildings interventions for access to telematic services and data transmission services, information and assistance, such as, for example, the accounting of energy from district heating plants or cogeneration, the health and emergency remote assistance. Works aimed at reducing noise pollution (Law of 26 October 1995, n. 447 and Decree of the President of the Council of Ministers of 14 November 1997). The relevant legislation and 'that provided the framework law on noise pollution, and the recent decree of the President of the Council of Ministers of 14 November 1997, published in the Official Gazette on 1 December 1997, n. 280. The works aimed at reducing noise pollution can also be realized in the absence of extraneous building works: (eg. Replacing the frames glasses). In this case it must acquire the appropriate documentation (eg., The manufacturer data sheet) certifying the removal of internal or external sound sources to housing, within the limits laid down in that legislation. Works aimed at saving energy (Law 9 January 1991, n. 10 and Decree of the President of 26 August 1993, n. 412). The types of works eligible for the tax benefits are those provided for by art. 1 of the Decree of the Minister of Industry, Trade and Crafts of 15 February 1992 published in the Official Journal of 9 May 1992, n. 107. The works aimed at energy savings can be realized in the absence of extraneous building works and applies said about noise pollution. Works aimed at static and seismic safety (Act 2 February 1974, n. 64) The regulatory technical standards to be referenced and 'contained in the Decree of the Minister of Public Works, in consultation with the Minister of the Interior, of 16 January 1996 published in the ordinary supplement to the Official Gazette no. 29 of February 5, 1996. The interventions for structural safety and those relating to the adoption of anti-seismic measures are, in general, related to the static reinforcement works related to the extraordinary maintenance or building renovation. Interventions can also affect the foundation structures as well as 'the network of services and in particular aqueducts, sewers, electricity'. But the law, in addition to provision for assistance are to be made on the structural parts of the building or complex of buildings connected structurally and including entire buildings, it states that in the context of the historical centers, they "must be performed on the basis of joint projects and not on the individual units' estate ". The rule makes it necessary not only cooperation between the owners in question but also the active intervention of the local authorities. The relevance of the interventions - that affect buildings and environments protected and directly call into question the common, also for the need 'to take action, as we have' said, on the network of services - can not ', in fact, be underestimated. Therefore, and 'to be considered, for the purposes of applying the provision, should be private, as a rule, establish "joint projects", and to be examined by the municipality, for a type "construction" approval: ie by means of a concession, given that this is not, in this case, to the development plan. But it can not 'be excluded the initiative of the municipalities, intended to provide, at the very least, the guidelines for the formation of joint projects. E 'hardly necessary to point out that the provisions in question, for obvious technical and executive reasons, must be extended to all cases of improvement or adjustment of the static and seismic safety, having to interpret the further specification of the legislator in the case of the centers historians as a method indication of the special caution to be taken in the case of buildings made using technologies and materials today not used currently. Interventions of retrofitting of buildings (Law 5 March 1990, n. 46 and Law 6 December 1971, n. 1083) The regulations reference, in the case of technological systems, and 'that laid down by decree of the President of the Republic on December 6 1991, n. 447, published in the Official Gazette of February 15, 1992, n. 38. For the purposes of the tax benefit is called the rules applicable to the units' housing estate and its common shares, subject to the application of Law no. 46/1990. It is, therefore, of interventions that concern the plurality 'of better dwelling technological installations identified art. 1 of Law no. 46/1990 and defined in the subsequent implementing regulation. They are therefore including all actions taken and duly equipped with certificate of conformity ', issued by authorized persons, even if the entities' minimum, regardless of the category of building construction project. internal works The definition of "internal work" refers, and as' known to the different categories rubricated art. 31 of Law no. 457/1978, whose main and unifying features are, in short, the absence of external change in appearance of the buildings as well as' the nature of construction projects not involving urban transformation, subject to planning permission. The nature and the limits of internal works and the law 'n intervened. 662/1996, art. 2, paragraph 60, where it is put under notice of commencement activities 'internal work of individual units' estate that do not involve changes of the shape and elevation and are not prejudicial to Real static. It is a definition that clarifies the limits of potential 'intervention' internal 'which, in accordance' the qualification required, must not exceed the mere construction of the intervention limit, being able to realize, therefore, the works included in the extraordinary maintenance or preservation and restoration, also connected with routine maintenance works. Although it not specifically mentioned in art. 1 of Law no. 449/1997, and 'clear that the mode 'of intervention in question concerns the majority of the works executed within a single units' property, for which the works themselves must be taken in the aggregate of the category of the most significant construction project, as identified in Article. 31 of Law no. 457/1978; Parking spaces appurtenant (Law of 24 March 1989, n. 122) The Law of 24 March 1989, n. 122, as amended, concerning provisions relating to parking, permits, notwithstanding the planning instruments and the applicable building regulations, the construction of parking, on two conditions: a) to private property owners (paragraph 1), in subsoil of the same and the premises on the ground floor or in the basement of external private areas to buildings, as long as 'this' is not in conflict with urban traffic plans and respecting the use of the overlying surface and with the protection of water bodies ; b) of public areas (paragraph 4), for which the municipalities identify private or societa 'cooperative dealers of the surface rights, which, in conformity' to the urban plan of the parking lots, realize surface parking lots or underground, from "earmark pertaining to private property. " The standard originates from the observed shortage of parking spaces, both private and public, and allows, with a series of regulatory and financial relief with the promotion of the implementation of real estate operations for parking. In both cases the law provides for compulsory appurtenant 'to a united' estate and inalienable 'from the main building of relevance, being considered the parking space "enslaved", essential to the use of the unit' estate. Generally, local governments have imposed a maximum limit of the car park away from the unit 'property to be served. Cio 'circumstances, and' clear that the hypothesis a) does not involve particular problems of interpretation, and e ', then, allowed advantage of tax benefits both for the construction of parking interventions that works for recovery of the same, purche' exists or is created an appurtenant 'bond with a united' housing estate. Conversely, if the hypothesis b), the deduction can 'be granted if the following conditions occur simultaneously: 1) if it is established a relationship of properties' value or sales pact of what the future of the car park built or under construction by a taxpayer subject surtax; 2) if there is a bond of appurtenant 'with a united' estate, property 'of the subject surtax taxpayer, or, if the car park and' under construction, there is an obligation to create a bond of appurtenant 'with an existing property; 3) if they are accounted for separately the costs attributable to just the construction of parking lots, and those related to ancillary costs, not eligible for tax benefit. In the case described above, it is clear that the financial disclosure by the Office of the subject surtax taxpayer can 'intervene after the beginning of the work, which began, from concessionario.Al dealer, then, and' it obliged to provide documentation to be attached to the tax deduction request. 3.5. certificates of permission. For enabling the realization of restoration, the law does not provide for special or simplified procedures. Therefore, procedures and processes are those established by the regulations - at all levels - in force. E ', however, hardly necessary to point out the opportunity' that municipalities and other institutions and relevant offices to adopt conduct likely to make more 'smooth implementation of the new legislation. It 's not to be underestimated, in fact, the potential' of the legal provisions to create synergies between the State - through tax benefits - and common - that can operate on rates ICI - to encourage, by private individuals, the recovery of large areas of existing buildings. However, only an indication, and saves the need 'to check the particulars of standards and local regulations, we report, below, the certificates of permission required in relation to the various categories of intervention: routine maintenance does not need a title habilitation or municipal administration communications; extraordinary maintenance and the restoration and preservation are subject, in the case of properties not bound by environmental laws or monumental, the complaint of start attivita 'scheduled art. 2, paragraph 60, of the Law of 23 December 1996, n. 662. Conversely, in the case of property subject to protection, in addition to the acquisition of the clearance of compatibility 'of the works to be carried out with the protection of the good, and' need to submit application for authorization for construction, according to art. 48 of Law no. 457/1978 and art. 7 of the law 25 March 1982 n. 94. In the latter case, however, the granting of building must 'take place in an explicit form, not being in accordance with those standards, the formation of "silenzioassenso" on the building permit applications that relate to works to be performed on property subject to protection ; building renovation and 'subject to the issuing of building permits, through the procedure set out in Article. 4 of the Law of 4 December 1993, n. 493, and subsequent amendments and additions. For purposes of identifying the correct license allowing for the execution of works to be used for the execution of those decisions, the types of action described below, must, therefore, be included in the category described art. 31 of Law no. 457/1978, according to a concrete occurs between the interventions to be carried out and the possible nature of the same. 4. Expenses entitling to deduction and tax deduction. As already 'made clear his expenses, respectively, in fiscal years 1998 and 1999 for the implementation of the measures listed in the previous paragraph, and remained actually charged, will be eligible for a deduction of 41 percent Irpef due for the same years and the maximum amount of these fees, and on which 'can calculate the deduction, can not' exceed, for each person entitled, the overall limit of 150 million for each units' property on which interventions are made. For the purposes of the award of costs in question the provision in question refers to the expenses incurred and, therefore, the cash basis, meaning that it is necessary to have regard to their actual payment. The time of payment may 'also fall into a different tax year, prior or later, one in which the work or and' invoiced are completed. In this regard it should be noted that, in relation to the interventions performed on the common parts of residential buildings, or on units 'residential real property' of one of the subjects in art. 5 of the FCA, detects, for charging the tax year, the date on which the administrator or other person in charge shall pay the costs. It is understood, of course, in relation to the common parts, which each owner can 'calculating the deduction, taking into account of only the shares actually paid to the condominium by the end of the tax period. Cosi ', for example, if the payment of costs by the administrator and' took place in 1998, each owner, with reference to the relevant tax period of that year, can 'calculating the deduction on the part of expenses by the same paid in that respect, according to the division thousandth and the shareholders' resolution. Thus they detect any advance payments in 1997 to allow the administrator to implement in 1998 to pay the costs for interventions, while still excluding shares not paid by the condominium before December 31, 1998 even if the administrator has provided to payment. Among the expenses that give the right to deduct, in the already 'exposed edge, include expenses for: the design of the work; purchase of materials; execution of the works; other professional services required by applications; report compliance 'thereof to the laws in force; surveys and inspections; value added tax, stamp duty and fees paid for concessions, authorizations, exposes the construction start; infrastructure costs; Any costs strictly related to the implementation of interventions and achieve compliance by the Regulation implementing the provisions in question. Do not fall, however, between the expenditure eligible to deduct the interest paid on mortgages (or advances, overdrafts, etc.) That are signed to meet the costs for renovating old buildings, it 'costs removals and storage in the custody of the furniture for the entire implementation period of the renovation work. One consideration is carried out with reference to the provisions of art. 23 of Law no. 392 of 1978, which provides that, in case of performing renovations on property leased, the owner has the right to require the tenant 5 percent a year as legal interest. In this regard it should be stated that this prediction does not exerts any effect for the purposes of the 150 million limit. In fact, the amount charged to the tenant goes to compose the rent, the owner, observing the provisions of Art. 129 of the Uniform Tax Code taxes accordingly as the building income. The deduction due to be divided in equal installments during the year in which the costs and in the following four fiscal years are supported. Alternatively, the taxpayer may 'choose to split the deduction due in ten annual installments of equal amount. The option, under Article. 2 of the implementing regulation, 'irrevocably made in the tax return the year in which the expenditure is incurred. The amount of the deduction for share of each tax year, not taken in one of the years 'cause greater than the tax due for the same year, can not' be combined with the share due for another tax period, can not 'be required to decrease from the tax due for the following year and can not' be required to refund, it 'used in set off pursuant to art. 17 of Legislative Decree n. 241 of 1997. According to the provisions of paragraph 7 of article. 1 under consideration, in case of sale unit 'real estate on which they were made interventions listed in the previous paragraph, the shares of deductions unused in whole or in part by the seller is entitled to the remaining tax periods purchaser person physical unity 'estate. In practice, the legislature wished to establish that in case of sale unit 'property before the seller has been granted all or some of the deduction of the amounts due for individual tax periods deduction, instead of being attributed to the subject which it has put in place interventions being transferred to the purchaser. The implementation of the measures, by increasing the property value has influenced the purchase price and has resulted in a shift the economic burden incurred for the implementation of the corrective action and payment of taxes resulting from the passage of property '. Given the purposes' intended by the legislature, in order to prevent similar situations have a different tax treatment, which would result in discrimination of certain passages of property ', the Court finds that, although' the legislator has used the term "sale", the provision could be applied in all cases in which there is a transfer of the property and, therefore, even in the transfers free of charge. Therefore, even if the deduction of the taxpayer that death can not 'be more' fruita by the deceased is transmitted to the heirs of the deceased taxpayer and in case of donation and 'attributed to the donee. Similar considerations can not be carried out in the event that the deduction is up to the holder of the property (for example, the tenant or the borrower) as she continues to be entitled to deduct even if the detention ceases, while the same deduction It not passed on to the heirs. 5. cumulation 'with other discounts. By express provision of law, the effects of the provisions in question may be added to the facilities already 'for buildings subject to restriction under the law 1 June 1939 n. 1089, as amended, reduced by 50 percent. In this regard it should be noted first that the "reduced" term is referred to the "concessions" and thus a reduction to 50 percent evidently it regards the facilities provided for property bound under the aforementioned Law no. 1089 of 1939. In addition, it must be held that the legislature intended to call up the other breaks for historic and artistic buildings gia 'due in the field of personal income tax (not those arranged for the purpose of other taxes) and this' the sole purpose of reducing the 50 per cent of the amount due for the same benefits. It must be assumed, therefore, that the principle of reduction to 50 percent is only applicable to facilities provided for the historical and artistic property and not to other benefits, such as the mobility expenses, locomotion and lifting bearers of permanent functional impairments with reduced or impaired ability 'motor, which make up health care spending that' right to a deduction under art. 13-bis, paragraph 1, letter c) of the Uniform Tax Code, although some of them They may be included simultaneously in the intervention relative to the elimination of architectural barriers. With regard to other existing facilities on buildings bound in the field of personal income tax these are contained in general in art. 13-bis, paragraph 1, letter g) of the Income Tax Consolidation Act. That provision provides, in fact, what burden from 'right to a tax deduction, the costs incurred by the parties responsible for the maintenance, protection or restoration of the things bound under the law 1 June 1939 n. 1089 and the Decree of the President of the Republic September 30, 1963, n. 1409, in so far remained charged. It should also be stressed that Article. 12, paragraph 2, of the Act of 27 December 1997 n. 449 stipulates that the contribution may be granted to persons harmed as a result of the earthquakes in September and October 1997 in the Umbria and Marche regions, corresponding to the amount of VAT paid by way of compensation, in connection with the purchase and all ' import of used goods and services, including professional, received for the repair or reconstruction of buildings or public works destroyed or damaged, do not preclude the right to benefit from the deduction of 41 per cent under review, therefore, expenditure shall be entirely incurred, although 'is given a grant to cover the incurred. E 'hardly necessary to point out that, in the case of contributions, grants delivery, etc. for the execution of the actions referred to in paragraph 3, such contributions must be deducted entirely from the expenditure incurred prior to the calculation of the deduction since, as and 'pointed out, the expenses which are of relevance to that question are those actually remained dependents. If the contributions in question are paid in a tax year following the year in which the taxpayer benefits from the deduction, the applicable provisions of Art. 16, paragraph 1, letter NBIS) of the Uniform Tax Code, which provides for the submission to separate taxation of the sums obtained by way of reimbursement of expenses for which and 'received the deduction for previous tax periods. 6. Compliance required by the implementing regulation to qualify for the deduction. As already 'he stated, by the Minister of Finance, in consultation with the Minister of Public Works, issued in the form of regulation have been dictated the modalities' for implementation of the provisions under review. Respecting the requirements contained in paragraph 3 of art. 1, the modalities' for implementation containing, altresi ', the control procedures, to be carried out through the intervention of the banks, according to the containment of tax evasion and social security contributions, or through the intermediary of the combined companies' health local, depending on compliance with the rules on the protection of health and safety at work and on construction sites, provided for by legislative decree 19 September 1994 n. 626 and 14 August 1996, n. 494, and subsequent amendments and additions, and set certain causes of loss of the right to deduct tax. Article. 1, paragraph 1, letter a) of the Implementing Regulation provides that to qualify for the deduction taxpayers must send by registered post to the direct and indirect taxes Service Center, a notice of the date on which will begin work, written on a special form approved by executive decree. This decree, which also contains the identification of competent service centers to receive communication, and 'published in the Official Journal together with the regulation. Under the same paragraph 1, for the work started before the entry into force of the regulation, which, like all the acts published in the Official Journal will take effect fifteen days from the date of its publication, the communication must be made within forty days from 'entry into force of this Regulation. The form to make communication and 'available free of charge at the offices of revenue and at those of the area. It should be noted that, according to the same art. 1, paragraph 1, letter a), the form, which must bear realty cadastral data on which are performed the work (detectable by land certificates or by purchasing acts) or the details of stacking application must be printed attachments photocopy of: 1) the administrative authorizations required by current building regulations for the execution of the work and that ', depending on the type of work, the start denounces activities', the authorization or concession. In the correspondence between categories of intervention as defined in art. 31 of the Law of 5 August 1978 n. 457 and its license allowing for the execution of the same, please refer to the already 'stated in paragraph 3.5, reiterating the need' to operate the coordination between the national legislation and the regional and municipal levels on the different possibilities' of permitted intervention or limited within the town planning and building regulations instruments. It 'simply forward a copy of the notice of commencement of activity', the authorization or building permit. In the case of routine maintenance, there being no provision qualifying title, and since this is only the case for action on the common parts, and 'Simply forward as indicated in paragraph 4; 2) A photocopy of the application for stacking in the absence of cadastral data. For rural buildings that have lost rurality 'requirements and not stacked under Article. 14, paragraph 13 of Law no. 449 of 1997, the copy of stacking application must be sent as soon as presented; 3) A photocopy of the ICI payment receipts for the year 1997, if due. It should not be attached to the copy, for example, if the communication and 'transmitted by the tenant or by the owner, which in 1997 was not required to pay ICI as they do not possess the property; 4) A photocopy of the shareholder resolution which approved the execution of the work (in the case of interventions that require prior shareholder resolution) and the thousandth table on the allocation of costs in the case of restoration work carried out on the common parts of residential buildings set out in paragraph 3. If after the transmission of the table thousandth of a breakdown of the amount budgeted expenditure is exceeded, and 'need to ship the new cost-sharing table at office which has received the communication and should not be passed on form again relating to the construction start communication already 'presented previously; 5) a statement of consent holder performance of the work, in case of work carried out by the property holder, if other than the spouse, children and parents living together. Letter b) of Art. 1, paragraph 1 of the Regulation provides for the activation of supervision in the field of safety of building sites. It has, in fact, that in order to qualify for the deduction and 'must first be forwarded to the local health authorities, competent in the territory where the proceedings are conducted, communication with registered mail, in which the following information: a) the location of the works and customer; b) the nature of the works to be carried out; c) Company executing the works and taking responsibility 'by the undertaking, that it had fulfilled all the obligations imposed by current legislation on workplace safety and in the field of labor contribution; d) date of start of work. Article. 1, paragraph 1, letter c) of the Regulation requires the taxpayer, pursuant to art. 3, paragraph 4, of the Decree of the President of the Republic September 29, 1973, n. 600, preserve and display, at the request of tax offices, invoices or receipts evidencing the development cost of the interventions listed in paragraph 3 and the receipt of bank transfer by which 'was made the payment. If the supply of goods or services are supplied shall not must observe the provisions of the Decree of the President of the Republic September 26, 1972, n. 633, proof of expenses can 'be made of other appropriate documentation. In this regard, and 'it should be specified that the supporting documentation for expenditure should be made payable to the person or persons wishing to qualify for the deduction. In the case of expenses incurred by one of the subjects in art. 5 of the Uniform Tax Code, invoices or receipts must be in these letterheads and, in the case of expenses related to the common areas, the supporting documents should be made payable to the condominium. According to art. 1, paragraph 1, letter d) of the Regulation, in the case of works whose total amount exceeds the sum of ITL 100 million, must be passed by the deadline for filing the return of income of the tax period in which they are executed work the amount of which exceeds the above limit, even a declaration of works signed by a person registered in the registers of engineers, architects and surveyors or by another person authorized execution of the same. such statement still has to be transmitted to the office which has received the communication and not 'need to re-submit the form on the construction start communication already' previously presented. Article. 1, paragraph 3 of the Regulation provides that in order to qualify for the deduction and 'necessary that such costs be paid exclusively by bank transfer which must indicate the purpose of the payment; the tax code of the recipient of the deduction; the VAT number or tax identification number of the person in whose favor the transfer and 'done. As for the tax code of the recipient of the deduction, it is specified that in case of co-ownership ', co-ownership' of the right in rem or more 'real rights coexistence, in the presence of more' persons wishing to qualify for the deduction relation to the same interventions, the transfer must bear the inscription of the tax code of all those wishing to qualify for the deduction. For the interventions made by subjects in art. 5 of the FCA must indicate the tax code of the subject itself and what it shall pay. For interventions on common parts of residential buildings, the transfer must include the social security number of the condominium administrator or any of the condos undertaking the payment as well as' one of the condo. Article. 3 of the Regulation provides that for the purposes of controls concerning the deduction, the banks with which they arranged the transfer must notify the service center competent to receive communication, by July 31 of the year following the year of execution of the transfer, the lists of beneficiaries of the deduction and payment recipients. 7. Forfeiture of the benefits. Article. 4 of the implementing regulation establishes that the deduction is not recognized and, therefore, any amount received by the taxpayer and 'recovered by financial offices in the following cases: the communication of start of work and not' transmitted in advance to the tax service center direct and indirect, that is, to the work started before the entry into force of the implementing regulation, the communication is not 'transmitted within 40 days after the entry into force of this Regulation; communication and 'devoid of the property cadastral data on which are performed the work or the extremes of stacking application; are not attached the administrative authorizations required by current building regulations for the execution of the work and that ', depending on the type of work, the start attivita' complaint, the authorization or concession. In this regard please refer to clarified in the previous paragraph; in the absence of cadastral data, not 'enclosed copy of stacking demand, excluding farm buildings that have lost rurality' characteristics and are not stacked by virtue of Article. 14, paragraph 13 of Law no. 449 of 1997, for which the copy of stacking application must be sent as soon as presented; They are not attached to the ICI payment receipt copies for the year 1997, if required; not 'enclosed copy of the resolution and the table thousandth on the allocation of costs in the case of restoration work carried out on the common parts of residential buildings, or subsequently not' transmitted a copy of the new cost-sharing table if different from the preventive; It not 'attached to the declaration by consensus possessor execution of the works in case of works executed by the holder of the property if other than the spouse, children and parents living together; not 'transmitted, in the case of works whose total amount exceeds the sum of ITL 100 million, the execution statement of work signed by a person registered in the registers of engineers, architects and surveyors or by another person authorized the execution of the same ; It not 'was performed prior communication to the ASL in order to enable supervision of safety of building sites, the construction start date; They are not stored and transmitted and exhibited, at the request of tax offices, invoices or receipts evidencing sustaining the development cost of the interventions listed in paragraph 3 by the person using the deduction or not 'preserved transmitted or performed at the request of tax offices, the receipt of the bank through which the payment and 'was performed, ie, this is made out to a person other than the person entitled to the deduction, except as specified for the interventions made by the persons specified in art. 5 of the FCA and the common parts. If the supply of goods or services are supplied shall not must observe the provisions of the Decree of the President of the Republic September 26, 1972, n. 633, should be retained other appropriate documentation; the payment is not 'been made by bank transfer; They are carried out building works different from those communicated to the office responsible finance; They have violated the rules on the protection of health and safety at work and on construction sites as well as' Contribution obligations established by the competent and communicated to the regional directorate of jurisdiction of local revenue authorities. E 'hardly necessary to point out that failure to allegation of documents or the incorrect filling in the communication model involves the loss of the right to deduct only if the taxpayer, invited to regularize the communication fails to comply within the reasonable period specified by the . Regarding the differing building works necessary to make a clarification. They can be distinguished, including for the purpose of the law in question and in relation to the forfeiture of the compensation on the realization of building works differing two situations: a) the realization of building works not included in the correct category of intervention, for which it would be necessary qualifying title other than the one in possession, such as, for example, works subject to planning permission erroneously considered in an early complaint of activity ', but, however, conform to the urban planning and building regulations aglistrumenti. The present case can not 'be a reason for loss of tax benefits, as long as' the applicant to put in place the amnesty procedure provided for in the regulations; b) the creation of dissimilar works by qualifying title and in contrast to the urban planning and building regulations instruments. The present case involves the forfeiture of tax benefits, as these are works not remediable under current legislation. If it falls within the hypothesis a), at the end of the procedure for amnesty and 'appropriate to communicate to the financial administration, integrating communication at the time sent, that it had released the title amnesty. If the hypothesis b), conversely, may be activated communications systems between the tax authorities and municipalities, such as to enable them, in the field of 'to in Article vigilance. 4 and seq. 47 of 1985, to transmit the tax authorities a copy of the order for demolition of unauthorized buildings, in order to declare the forfeiture of tax benefits. 8. Interventions in Emilia-Romagna and Calabria in 1996 and 1997. Article. 13, paragraph 3, of the Law n. 449 of 1997 establishes, among other things, that the provisions contained in Article. 1, paragraphs 1, 2 and 3, shall also apply to expenses incurred during the tax years 1996 and 1997, limited to the actions taken as a result of the earthquakes in Emilia-Romagna and Calabria in 1996 for the restoration of Units 'estate for which and' was issued following the quake order of Inaccessibility 'by municipalities pertaining to, or to have unsafe based on specific certifications of the commissioner appointed by order of the Minister for the coordination of civil defense, Article. 5 of the law 24 February 1992 n. 225. The provisions of Article. 1 recalled are those involving: the possibility 'to calculate, on a ceiling of 150 million for each units' property, the tax deduction of 41 percent for building work described in paragraph 3 (paragraph 1); the obligation to share the deduction in equal installments during the year in which the expenses are incurred, and the next four or distribute it in ten equal payments (paragraph 2); the enactment of the regulation in which they are established the modalities' for implementation of the provisions of paragraphs 1 and 2, control and revocation procedures (paragraph 3); the possibility 'for municipalities to decide on the exemption from the fee for the occupation of public spaces and areas for the implementation of interventions that give the right to deduct 41 percent. In order that 'the provisions of article. 13, paragraph 3, in question, are subject to the clarifications provided in the preceding paragraphs regarding Article. 1, paragraph 1 and the following, except as specified below: a) and 'admitted any means of payment; b) in respect of expenditure incurred in 1997, the deduction, divided, at the option of the taxpayer, in five or ten equal installments, and 'period taken on from the declaration of the 1997 income, presented in 1998; c) if the expenditure has also been incurred in 1996, taxpayers must submit, in addition to in art form. 1, accompanied by the necessary documentation, a special instance, stating the number of installments in which they intend to split the deduction and the demand for repayment of the first tranche, up to the amount due for the same year 1996. In order to qualify of the remaining shares of the deduction they must be indicated in the tax return, from that of the 1997 income, presented in 1998; d) do not apply the provision contained in paragraph 7 of article. 1, whereby in the event of a unit 'estate sale on which the procedures described in paragraph 3 have been made, the deductions are not used by the transferor is entitled to the remaining tax periods purchaser individual unit' real estate, given the reference to art. 13, paragraph 3, in comments only art. 1, paragraphs 1, 2 and 3 of the law in question. 9. Mode 'transmission and communication compilation. With a decree, and 'it approved the form to use for the communication of the start date, and concerning the actions of the housing recovery and restoration of Units' estate declared or deemed uninhabitable as a result of the earthquakes in Emilia-Romagna and Calabria, in order to benefit from the tax deduction of 41 per cent, and were identified service centers of direct and indirect taxes competent to receive it. The form must be filled by persons who own or hold, on the basis of a suitable, property title on which interventions and who have incurred the expenses in question, if they were dependent on them were made. In the case of joint ownership ', co-ownership' of real rights or where there is more 'real rights on the same property if more' than a taxpayer, having incurred the expenses, will qualify for the deduction, the module with attached documentation, can 'it is transmitted by only one of them. For interventions on common parts of residential buildings and for those made by the subjects identified in art. 5 of the Uniform Tax Code, is to be transmitted, by the administrator of the condominium or from any of the condos, or by one of the subjects in art. 5 by the FCA or by one of the entities to allocate income under the same article, a single module. The form duly completed, dated and signed, accompanied by the annexes, it must be sent in a sealed envelope large enough to contain it without bending it, by registered mail without return receipt, to the service centers of the direct and indirect taxes as listed below: Contributors with an address of the tax service center in a town of: direct and indirect taxes: ___ ___ Regione Lombardia 20138 Milano, via M. Freighter, 14 Regione Toscana 40131 Bologna, via Marco Polo, 60 65100 Pescara Region Umbria, via Rio Esparto, 52 / B Region of Puglia and Basilicata 70100 Bari, via Gentile, 52 / B 40131 Bologna Emilia-Romagna Region, via Marco Polo, 60 Regione Liguria 16163 Genova, via Morego, 30 90139 Palermo Sicily Region, via Konrad Roentgen, 3 Regions, Marche and Molise 65100 Pescara, via Rio Esparto, 52 / B Region Lazio 00155 Roma, via F. De Pero (La Rustica) regions of Campania and Calabria 84194 Salerno - via office. Financial regions of Piedmont and Val d'Aosta 10093 Collegno (Torino), road of Berlia, 20 Trentino-Alto Adige 38100 Trento, Verona Avenue, 187 Veneto and Friuli-Venezia Giulia 30175 Marghera (Venice), Via G. De Marchi, 16 Regione Sardegna 09100 Cagliari - sS 554 - 1,600 km - Localita 'San Lorenzo the form and' prepared for the optical reading and, therefore, must be completed as clearly typed or printed using a black or blue ballpoint pen; and 'should also: fill each box with only one character; write characters inside the boxes; black out box or mark a horizontal line in the model and when 'required to answer by ticking the box. As for the data of the declarant, in the section must state the tax number and personal details of the person sending the communication; must 'also be specified, by ticking the appropriate box, if the subject' "owner" (ie 'owner or holder of other real rights, etc.) or "keeper" (ie' lessee, borrower or the person to whom you attribute income in accordance with art. 5 of the FCA, etc.) of the property. In the case of intervention by one of the subjects mentioned in Art. 5 of the Uniform Tax Code, must be, however, the tax codes and personal data of the person who transmits the module and, in the space provided, the tax code of the subject of art. 5 of the FCA; must 'also be specified, by ticking the relevant box, that the person who transmits the communication and' a property holder. In case of interventions on common parts of residential buildings, must be, however, the tax codes and personal data of the person who transmits the module and, in the space provided, the tax code of the condominium; must 'also be specified, by ticking the appropriate box, if the subject that transmits the communication and' the administrator of the building or one of the condos. As regards, however, realty details, in the section data relating to real estate must be indicated on which are performed the work, detectable through a cadastral certificate or by the act of buying and selling. In the absence of the identification of the property cadastral data, it should be disclosed if and 'been claimed for stacking, by ticking the appropriate box. Data on farm buildings that preserve the rurality 'requirements, are detectable by the land registry certificates of land. Not to farm buildings related data should be indicated who lost rurality 'requirements not yet stacked under Article. 14, paragraph 13, of the law 27 December 1997 n. 449, which was deferred until 31 December 1998, the period for the purposes piling on those two buildings. If work is being performed by the lessee or borrower, they must show the details of registration of the lease or loan. On the form, in a separate section, the documentation attached to the request must specify, by ticking the appropriate box. For rural buildings that have lost rurality requirements' and not stacked by virtue of Article. 14, paragraph 13 of Law no. 449 of 1997, the copy of stacking application must be sent as soon as presented. It must 'ultimately be shown if' was carried out communication start of the work to the local health authority and the start date of the same. In the bottom of the model, finally, to be affixed the date and signature. 10. Advantages for the purposes of other taxes. The paragraphs 4 and 5 of that paragraph. 1 of Law no. 449 of 1997 provides additional benefits for the purposes of other taxes. In particular, pursuant to paragraph 4, also recalled in the provision concerning the action taken following the earthquake in Emilia-Romagna and Calabria municipalities can decide on the exemption from payment of tax on employment of public spaces and areas relation to the carrying of the interventions that give the right to deduct 41 percent. According to paragraph 5, however, municipalities may set ICI discounted rates, even lower than the 4 per thousand, in favor of owners who perform interventions aimed at recovering units' estate unusable or uninhabitable or interventions aimed at improved properties artistic or architectural interest located in the historic centers, which focused on the construction of garages or parking spaces appurtenant, or even the use of attics. The rate and 'should only apply to the units' estate object of interventions and for the duration of three years of work. The address in offices are requested to give maximum publicity to the contents of this circular. The Director General of the Department of Revenue of the Ministry of Finance Romano The Director General of Directorate-General for territorial coordination of the Ministry of Public Works Fontana