Certification of cultural interest and fulfilment of legal obligations

  • Active

In the case of inheritance or donation of a tied asset, tax relief is available for real estate transfers.

Highlighted

Highlighted

The tied asset, in the case of succession, may be excluded from the estate's assets, pursuant to Article 13 of Legislative Decree No. 346 of 31 October 1990.

The tied asset, in the case of a donation, may be subject to the application of registration tax at a fixed rate, pursuant to Articles 13 and 59 of Legislative Decree No. 346 of 31 October 1990.

In the case of an unencumbered asset, at the opening of the succession or at the time of the deed of gift, the amount of the tax may be reduced proportionally to fifty per cent of its value, pursuant to Articles 13 and 25 of Legislative Decree No. 346 of 31 October 1990.

Description

Restrictions

The application declares the good state of conservation of the asset, that no works have been performed in the absence of or in breach of the authorisation pursuant to Legislative Decree 42/2004 and that the sanctioning procedure pursuant to Article 160 of Legislative Decree 42/2004 has been concluded. Pursuant to paragraph 4 of Article 13 of Legislative Decree No. 346/1990, the alienation of all or part of the property before the lapse of five years from the opening of the succession, the unauthorised change of use of the same and the failure to comply with the obligations provided for by Article 59 of Legislative Decree No. 42/2004 to allow the exercise of pre-emption, result in the forfeiture of the tax benefit.

Who it's for

Heirs/coheirs, legatees/consignees and/or donees/consignees.

What to do

You can apply for the certificate or by e-mail to the following address umst.soprintendenza@pec.provincia.tn.it by traditional means, i.e. by registered mail with acknowledgement of receipt or delivered by hand to the headquarters of the UMSt Superintendency for Cultural Assets and Activities, at the various decentralised public information and assistance desks throughout the territory, or by fax.

For anything not directly provided for, reference is made to the provisions of Provincial Council Resolution no. 2051 of 14 December 2020 (Directives concerning telematic communications between the provincial administration and its public and private interlocutors).

The description of the service form with the relevant forms can be found at www.provincia.tn.it.

Timeframes and deadlines

None.

90 days

Maximum no. of waiting days

From the date of submission of the application.

Costs

FREE

Exempt from stamp duty pursuant to Articles 5 and 14 Table Annex B DPR 642/1972

Documents

Reference regulations

Codice dei beni culturali e del paesaggio, ai sensi dell'articolo 10 della L. 6 luglio 2002, n. 137. (Delega per la riforma dell'organizzazione del Governo e della Presidenza del Consiglio dei Ministri, nonché di en

Read more

Approvazione del testo unico delle disposizioni concernenti l'imposta sulle successioni e donazioni.

Read more

Contacts

Contatti di Umst soprintendenza per i beni e le attivita' culturali

Email - Segreteria:
umst.soprintendenza@provincia.tn.it

Pec - Segreteria:
umst.soprintendenza@pec.provincia.tn.it

Telefono - Segreteria:
0461.496616

Fax - Segreteria:
0461.496659

Contatti di Ufficio supporto giuridico amministrativo per le funzioni di tutela

Email - Segreteria:
uff.amministrativotutela@provincia.tn.it

Pec - Segreteria:
umst.soprintendenza@pec.provincia.tn.it

Telefono - Segreteria:
0461.496616

Fax - Segreteria:
0461.496659

Additional information

Last modified: 20/06/2025 12:03 pm

Sito web OpenCity Italia · Site editors access