The Provision of the 27 July 2007 of the Entrance Agency containing dispositions in matter of location of the useful criteria for the determination of the normal value for the buildings (see Financial Law 2007). The aforesaid criteria are established on the base of the values of the Observatory of Real Estate Market (OMI) of the Territory Agency and the coefficients of merit related to the characteristics that influence the real's value (Art.1 codicil 1). The normal value for the real is determined to the product between the surface in square meters turning out from the cadastral certificate (or in lack, it is calculated according to the attached C of the DPR n. 138 of the 23.03.1986) and the unitary value is determined on the base of reals quotations of OMI and the coefficients of merit. The coefficients of merit concern in particular to the section, to the floor level and to the cadastral category. (Art.1 codicil 2). For the not residential reals the normal value is determined to the average between the minimal a nd maximum value expressed of OMI and referred to the period of buying and selling action and to the maintaining "normal" state (Art. 1 codicil 3). For the completed or restructured reals from not more than 4 years, the normal value is determined on the base of the maintaining "optimal" state taken a census of the OMI (Art. 1 codicil 4).

The Provision dispositions answer to the requirements to periodically determine, in an unitary way, the normal value of the reals that are object of buying and selling in the value-added tax domain, of the taxes of the yields and the tax of registry.