The presentation of the seismic deposit application and the simultaneous reporting of the reinforced concrete ex art.65 D.P.R. 380/2001, in which cases does the tax stamp apply?
In Annex A of Presidential Decree 642 of 26 October 1972 art. 3 paragraph 1 indicates that the €16 revenue stamp is required for "Extraordinary appeals to the President of the Republic. Requests, petitions, appeals and related briefs addressed to the offices and bodies, including collegiate ones, of the State Administration, of the regions , of the provinces, municipalities, their consortia and associations, mountain communities and local health units, as well as public bodies in relation to the keeping of public registers, aimed at obtaining the issuing of an administrative measure or the issuing of certificates, extracts , copies and the like".
Article 1 of Presidential Decree 642/72 also specifies how "the provisions of this decree do not apply to legislative acts and, unless expressly provided for in the tariff, to administrative acts of the State, regions, provinces, municipalities and their consortia ", therefore it is clear that public administrations are the only ones exempt.
The payment of the €16 stamp duty therefore concerns all seismic deposits, without prejudice to requests presented by public administrations.
Form 2 relating to the seismic deposit in fact presents clear indications on the first page regarding the need/method of paying the tax.
FAQ SUE n. 14 - Published on 6 March 2020
Subjects:
Updated: 23/03/2020