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If the ARC date pattern is to be maintained, can airworthiness review be initiated before 90 days before expiry

No, you can't. 

If you want to maintain a date pattern, the airworthiness review can only be started 90 days in advance, according to the M.A.901(n) or the ML.A.903(d). 
 
This advance period applies to both the physical review and the documentary of the aircraft.

Can the Airworthiness Review Certificate (ARC) be extended during extensive maintenance/long-term storage?

The CA(M)O that could issue the extension of the airworthiness review certificate should, inter alia, verify that the following two conditions are met: 

  1. Controlled environment conditions, M.A.901(b) or ML.A.901(c) are met. 

An aircraft in a controlled environment is an aircraft: 

Can an extension of an ARC be anticipated for more than 30 days?

Yes, you can, but you lose the time pattern of revisions. 


AMC M.A.901(c)2, (e)2 and (f): 

It is acceptable to anticipate the extension of the ARC for a maximum of 30 days without loss of the temporary standard of revisions of the certificate of airworthiness, which means that the new expiry date would be set one year after the previous expiry date. 

Can an Airworthiness Review Certificate (ARC)/Airworthiness Review Recommendation be issued with open incidents?

No, it is not possible to issue either an ARC or a recommendation with open incidents. 
Each incident requires at least one corrective action before issuing an ARC or recommendation. Corrective actions should be appropriate for open incidence.  
Corrective actions should be carried out and airworthiness review staff (PRA) must accept the closure of incidents prior to the issuance or recommendation of the ARC.

I would like to know what documentation I have to provide for the change of ownership of an aircraft and whether it can be sent by registered mail.

You can download the MOD4, which contains the list of documents to be attached to that request. It can be sent by post to the address of AESA, only if the person concerned is a natural person and does not have an electronic certificate. If it is a legal person, you are obliged to communicate with the Administration telematically at this link