20060613 Lfs) Is Not Within The Allowed Path(s

been renovated house what should I do?

Per fruire della detrazione Irpef sulle spese di ristrutturazione i contribuenti sono tenuti ad osservare una serie di adempimenti .

Comunicazione di inizio lavori : prima dell’inizio dei lavori è necessario inviare, con raccomandata, la comunicazione di inizio lavori made on the appropriate model that can be found at the Agency's regional offices or at the website www.agenziaentrate.gov.it .
communication (for all Italian regions and autonomous provinces) must be sent to the following address: Operations Centre in Pescara - Via Rio Esparto, 21-65129 Pescara.

In this model should be attached:
- copy of the license, authorization or notice of commencement of work, if the law requires building;
- cadastral data (or, failing that, a copy of the application stacking);
- a photocopy of the receipts of payment ICI from 1997, when due. However, if the taxpayer seeking to deduct is an entity other than the payment required to ICI (for example, the tenant), it is necessary to submit copies of receipts. Even for work performed on the common condominium should not be the receipt of payment ICI;
- a copy of the resolution (only for actions that require the prior resolution) and Table thousandth the apportionment of costs where the works are carried out on the common parts of residential buildings. If after the amount of work performed exceed that originally budgeted, it is necessary to transmit the new table and further the cost-sharing the same office that received the original communication;
- the declaration of the owner of consent to the execution of the work, assuming that these are performed by holder of the property (tenant, borrower).

Although use of the substitute declaration, taxpayers are required to tick the boxes on the form of documentation.

For buyers of garages appurtenant already made, the communication pattern can also be sent after the date of commencement of work within the time provided submitting the tax return for the tax year in which means deduct.

Communication to the Local Health
same time as the communication to the Operations Centre in Pescara, in care of the stakeholders in the deduction, the Company should be sent to local health authority for the area a notice by registered mail with the following information:
- generality of the contracting of work and location thereof;
- nature of the intervention to be implemented;
- identification of the work of the contractors with an explicit assumption of responsibility by the latter, to compliance with the obligations imposed by current legislation on safety at work and contributions, - the date of commencement of the recovery.

The communication should not be performed in all cases where the legislative decrees concerning the conditions of safety on construction sites do not provide for the obligation of prior notification to local health authorities.

Payment by bank
to deduct tax-deductible expenses must be paid by bank transfer or postal specifying the reason for the payment, social security number of the subject and paying the tax code or number VAT number of the payee. Excluded from this method of payment those expenses that you can not pay cash in advance (eg, infrastructure costs, withholding tax on professional fees, stamp duties).
If there are more people who intend to incur the expenditures and deduct the transfer must include the tax identification number for all those interested to benefit fiscale.m If the bank contains an indication of the tax code only person who presented in the form of communication to the Operations Centre in Pescara, the others eligible for the deduction, must indicate in the space of a tax return the tax code reported on the bank.
for interventions on the condo common areas, in addition to the tax code is necessary to indicate that the building administrator or another condominium which provides for the payment.
Upon payment of the transfer, from 1 July 2010, banks and post offices have to operate a withholding tax of 10% on account of tax payable by the firm carrying out the work. Other requirements


taxpayers concerned must keep invoices or receipts relating to expenses for the construction of renovations and receipt of payment. This documentation, which must be made out to people who qualify for the deduction, in fact, must be produced when requested by tax offices.
for interventions on the taxpayer condominium common areas, instead of all required documentation may use a certificate issued by the administrator of the condominium, in which it certifies that it has fulfilled all obligations and report the sum in the taxpayer may take into account for deduction.

[Source: Internal Revenue Service - From Mondocasablog.com]