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Obligation to keep documents

28 November 2011

After doing away with the obligatory announcement of the start of construction work to the service centre in Pescara on May 14, 2011, tax payers who want to make use of the possibility of a tax allowance of 36 % on renovation work are obliged to keep the following documents and present them when requested to do so by the fiscal authorities.

  • Warrants requested by the municipality

  • Application for registration with the land registry office if the property is not listed

  • Confirmation of payment of the communal land tax (ICI); (does not apply to primary residence)

  • Decision of the meeting of property owners and table for the allocation of costs in case of works to parts of the building which are used by all parties

  • Authorization of construction work on the part of the owner of the property if different from that of the client

  • Notification to the local health insurance authority (ASL) of the construction work if required by law for the construction site safety

  • Bills and receipts of all expenses necessary due to the construction work

  • Transfer vouchers

(Source: fiscoetasse.com 04.11.2011)

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