22 April 2021

The last phase of the life cycle of each construction site is the so-called end-of-works. It consists in the communication of the completion of the operations to the public institution that has authorized the works of construction, renovation, modernization or demolition.

At this stage, the parties who participated in the yard are required to verify under their own responsibility that the works carried out are consistent with the initial project. 

Read also: The 3 Phases of The Life Cycle of a Construction Site

Therefore, the end-of-works is an administrative procedure consisting of a series of documentary requirements required by law. 

In addition to the notification to local urban-real estate authority, which covers all the works carried out on the site, depending on the type of activities, may be necessary further fulfillments.

Structural and Earthquake-Resistant Works

In most cases, these interventions are the first to be completed, as they represent the basis for the realization of the plants, coatings and various finishes.

For this reason, these operations follow a bureaucratic procedure that develops autonomously, and proceeds parallel to the urban-real estate notification.

According to the most correct practice, the relevant date for determining the end-of-works with structural or seismic purposes is the one in which these operations are actually completed.

Therefore, it can also significantly anticipate the time of the final closure of the yard. 

In addition, in the event that these interventions involve a change in the surface or other characteristics of the building, this variation should be reported to the relevant offices.

Renovation, Extension, Fractioning

This type of work often involves a change in the land registry classification of the property, and affects the determination of the catastal rent.

Again, the date to be considered for the end-of-works practice may precede the actual completion of the general operations of the yard. 

In fact, to determine it correctly, it is necessary to make it coincide with the moment in which the characteristics that determine the new catastal class of the building are actually recognizable.

Therefore, the date of completion of catastal works may be earlier than the date of completion of works to be indicated in the urban-real estate practice.

Energy-Efficiency Works

In the energy efficiency works on existing buildings, the aims of the end-of-works practice are mainly related to the tax benefits that accompany these interventions.

Read also: All The Benefits for Building Renovations Provided by The Budget Law 2021

In these cases, it is necessary to indicate the date on which the works for which the tax deduction is requested were actually completed, and it may also be after the closure of the building-urban practice.

For example, if the project provides for the replacement of external windows, for the purposes of tax deductions due for this type of work, the date of end-of-work must be that of the actual installation of new windows.

In any case, it is advisable to ensure that all completion dates are prior to the urban-real estate notification, since this dossier contains all the documentation necessary for the correct completion of each practice.

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