car 3 years of shutting down…

Hello, to the point… my girlfriend has bought a ford fiesta built year 96 of a renter with 30000km. now you need it net more but she doesn’t want to sell it either. what do you have to pay attention to everything if you put it off. Stands in a garage that is dry and you have to worry about the ripening net, because they have to be changed anyway. Stand time are min. 2.5 years!!! Now my question should I turn it on from time to time or rather not? before you put it off? What to note afterwards… First slowly warm up and then change oil? Achja motor I know now net exactly but were I think 1liter 75ps or less… Thanks for the info