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Immobili Capo Verde: Prima Fiera a Praia

The First International Exhibition dedicated to the building and property will take place from the 23 to 25 October 2009 in Praia, organized by the Ministry of Decentralization, Housing, Spatial Planning and the International Fair in Cape Verde. The government of Cape Verde has declared 2009 as Year House National .


In this context, the Portuguese Industrial Association, the International Fair of Lisbon, with the support of the 'association of construction companies and public works and the Chamber of Commerce and Tourism of Portugal and Cape Verde, arrange for the participation Portuguese companies to the fair.

At the same time, there will be technical seminars organized in collaboration with the University of Cape Verde, which will analyze e metteranno in discussione le minacce e le opportunità nel settore per lo sviluppo futuro di Capo Verde, così come un archivio di contatti degli operatori del settore interessati alle opportunità specifiche.

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CASA Capo Verde Boavista: riqualificazione

E' pronto il progetto di riqualificazione delle Case nella zona delle Baracche a Boavista

Il piano di riqualificazione prevede la sistemazione delle case, delle strade, l'approvvigionamento idrico e la rete fognaria ed elettrica. Il Comune dovrebbe mettere a disposizione una somma del suo bilancio 2010 per avviare il progetto.

Le attività, elaborate da un team di tecnici del comune di Oeiras, che su invito del Comune di Boavista, è stato all'inizio di quest'anno in the area to assess the situation. A few months later, the rehabilitation plan is ready for implementation.
With this project, the barracks will have roads, water, sewer and electricity. In addition, more stable homes receive early intervention, particularly to provide their services.

The first signs of rehabilitation of the area should start when a city council will provide a part of its 2010 budget

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Tips Real Estate "The Architect" The recovery of the residential lofts

One of the main operations in residential building, is the recovery of residential lofts, classified as building renovation.
Each region has the power to independently regulate the intervention methods.

The Lombardy Region, in particular, "promotes the recovery of housing for existing lofts with a view to limit the consumption of new territory and promote the development in the work of technological interventions for the reduction of energy consumption, through the Regional Law of 11.3.2005, nr. 12. The legislation defines first what is meant by "attic" and
that "the volume above the top floor of the buildings of which has been running the country and complete the coverage," adding that, for attics made with DIA (Termination of Home Activities) submitted after 1 December 2005, the recovery can take place only after five years from the date of graduation dell'agibilità, even for implied consent. It 'still binding upon the fact that the property in which they will have to take action at least 25% of the SLP (gross floor area) is intended to reside.

To make an attic space should be provided for each housing unit (or each individual room in the case of local hygiene regulations more restrictive), an average height weight (volume / surface area excluding from the calculation of roof parts a height of less
mt 1.50) mt 2.40, further reduced to 2.10 meters for municipal seats at altitudes above the altitude of 600 meters above sea level.

Please note that the construction projects aimed at the recovery of loft living can lead to the opening of skylights, balconies, windows and skylights to ensure the requirements
minimum illumination of aircraft required by the regulations. You can also change the height of the ridge and eaves and the pitch of the roof, provided it falls within the maximum height prescribed by the planning instruments.
derogation is permitted limits and requirements of local planning instruments in force and adopted, subject to the requirement of finding the space for car parks at a minimum of 1 square meter per 10 cubic meters of volume rendering housing and a maximum of 25 square meters for each new housing unit.
If, for non-availability of suitable space, has proved impossible to fulfill this obligation, the actions are permitted after payment to the City of a sum equal to the cost of construction per square meter of parking spaces to be found. The realization of restoration for the purposes of residential lofts, however, involves the payment of the cost of primary and secondary, and the contribution to the cost of construction
calculated only on the volume or the SLP made housing.

The Regional Administrative Court of Lombardy has nevertheless stated that the regional provision for the government of the territory (Article 64, paragraph 2, of Regional Law No 12/2005), which authorizes the recovery of the attics in derogation from the minimum distance imposed by municipal instruments, is not applicable because it conflicts with national standards "to mandatory character, which is precisely the ministerial decree 1444/1968 on the framework in which the distances between buildings "(at least 10 meters between windowed walls) and the artist. 873 of the Civil Code ("The buildings on properties bordering on it, if they are not united or associates, must be kept at a distance not less than three meters.
In local regulations can be established by a greater distance).

I state that ruled in the art. 9 DM 2 April 1968, No 1444, although it relates (paragraph 1, 2) the creation of "new buildings", is also applicable to the work of raising, restructuring and thus resulting in a significant increase in height of the building.

Spinelli Diana - Lucci
Valerio Architect - Engineer
info@buildupweb.it

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Estate Tips "The Advocate" Support for the purchase of a starter home in communion between the spouses.

You benefit of subsidy for buying a first home, in which the act of buying interest both spouses in the regime of community legal, even if only one of them has a requirement of the standard required for the use of the benefit.
The facility involves the application of the tax benefits set out in Article 1 (Tariff Part I, II note-bis) of Presidential Decree No 26 April 1986 131.
These concessions on the purchase of a residential building permit to serve a registration fee, or alternatively VAT, with the application of a reduced rate, and to pay the mortgage and land taxes on a fixed rather than proportional representation.
The Tax Section of the Supreme Court (Judgement No. 2109/2009) has determined that for the enjoyment of tax benefits for buying a first home, "the requirement of residence in the municipality where the property is situated should be reported to the family, with the result that, in the case of joint estate of husband and wife, what matters is that the property purchased is intended for a family home, while the contrary is irrelevant to the fact that one spouse has a residence in that municipality, and in any case in which the property has become an object of communion art. 177 cod. Civ., then the case is separate purchase in case of joint purchase of the asset. "

The Supreme Court has in fact shown that in terms of registration tax and its benefits for the purchase of the 'first home', the residence requirement should be reported to the family, so if the property purchased is used a family residence, does not detect the different residence of the spouse who has bought in the regime of community (Cass. 13,085 in 2003 and already Cass. No 14237 of 2000).
In particular, the Court has had occasion to state that the spouses do not have a common residence registry, but only to social housing (Article 143 of the Civil Code), then an interpretation of the tax law (which, moreover, speaks of residence and not registered residence) in accordance with the principles of family law to acknowledge the co-habitation with the spouse as part sufficient to satisfy the requirement of residence for tax purposes
(Cass. No 14237 of 2000, cit.).

that matters, then, is not the residence of the individual spouses as those of his family as a whole: the art. 144 cc, according to which the spouses "fix the residence of the family while on the one hand recognizes that spouses may have different requirements for the individual residence, the other tends to favor needs of the family as a subject independent of the spouses, so also the tax rule should be read and applied in the sense that it becomes the overriding interest of the family than the individual spouses, for which the yardstick of the requirements to get the benefit must be different given the presence of another entity, such as family (Cass. No 13085 of 2003, cit.).

In conclusion, under these principles, it can be assumed that, for the enjoyment of tax benefits, the requirement of residence in the municipality where the property is situated should be reported to the family, with the result that if of joint estate between spouses, what important is that the property purchased is intended for a family home, while it is significant that one spouse has a residence in that municipality, and in any case in which the property is now the subject of communion art. 177 cod. Civ., then the case is separate purchase in case of joint purchase of the property.

Robert Peter Sidoti
Lawyer
info@studiolegaleassociatisidoti.it

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Estate Tips: "The Accountant" Deduction for rent

In the statement of income are no special deductions for the benefit of those who resort to hiring
primary residences.

a) Deduction for all tenants
To all those che stipulano o rinnovano ai sensi della legge 9/12/98, n. 431 un contratto di locazione di unità immobiliare adibita ad abitazione principale è attribuita una detrazione
pari a:

• 300 euro, se il reddito complessivo non supera 15.493,71 euro;
•150 euro, se il reddito complessivo è superiore a 15.493,71 euro ma inferiore a 30.987,41
euro.

b ) Canoni convenzionali e lavoratori dipendenti.
La predetta detrazione affianca quelle “classiche” già previste, in particolare:
• è previsto un beneficio per i titolari di contratti di locazione a canone convenzionato di
immobili adibiti ad abitazione principale. Condizione richiesta è che i contratti di locazione siano stati stipulati o rinnovati in base agli accordi definiti in sede locale tra le associazioni degli inquilini e quelle dei proprietari.
La detrazione d’imposta è pari a:
- 495,80 euro, nel caso in cui il reddito complessivo del contribuente non sia superiore a 15.493,71 euro;
- 247,90 euro, se il reddito complessivo supera 15.493,71 euro ma è inferiore a 30.987,41 euro.
• Agevolazione simile è rivolta ai lavoratori dipendenti che hanno trasferito o trasferiscono la propria residenza nel comune di lavoro o in uno di quelli limitrofi e prendono in locazione un immobile adibito ad abitazione principale, per i quali è prevista, per i primi tre anni
from the year of change of residence, a deduction from gross output:
- € 991.60, where the total income of the taxpayer
does not exceed € 15,493.71;
- 495.80 € if the total income exceeds € 15,493.71 but less than € 30,987.41.
Contractors to be considered for the benefit only those in possession of the status of the employee (excluding income recipients treated) provided that:
- the taxpayer has transferred or is transferring his residence in the municipality where doing their job or in a place adjacent to it;
- the municipality must be far from the former residence of not less than 100 km and at must lie in a different region;
- has been entered into a lease of real estate unit used as a principal residence.
Remember that if during the period attributable to the deduction, the taxpayer ceases to be employed, not for the deduction from the tax period following that in which there is no longer classified as such.

c) Deduction for young
In addition, for young people aged between 20 and 30 years, is credited with a deduction for the benefit of those who sign a lease within the meaning of the Act of 9 December 1998 No 431, for the real estate unit to be allocated to their primary residence, provided that it is different from the main
parents or those entrusted with.
In particular, the deduction is equal to € 991.60 on the condition that is not exceeded a total income equal to € 15,493.71.

d) The deduction mechanism
The rule provides for the non-cumulation of deductions planned, the need to relate to the off-year period during which the unit leased property is used as a primary residence and the possibility of using the deduction is more favorable. Thus a taxpayer in that year is eligible to qualify for various deductions (eg, person who owns the a contract agreement with or transferred to another region for reasons of
work) will make the obvious choices of convenience.

Alessandro Malerba
Accountant
info@mgim.it