Activities building industry: the VAT rate applicable

# Sale of residential non-luxury accordance with the criteria referred to in DM

08/02/1969, albeit unfinished, in favor of any persons in possession of the requirements for the

first house within the meaning of the note attached to the II-bis Rate, Part I,

Presidential Decree 131/1986: 4% VAT

# Sale by construction companies of rural buildings in accordance with art. 9,

paragraph 3, letters c) and e) of L. 133/1994, although not completed, intended

for residential use of the land owner or other involved in the cultivation

of the same or raising livestock and related activities: 4% VAT

# Assignments in the enjoyment of non-luxury residential development in accordance with the criteria set out in DM 02.08.1969 made by housing cooperatives and their consortia in favor of members who meet for the first house facilities as defined in Note II-bis attached to the rate of Part I of the DPR 131/1986: 4% VAT

# Sale of residential non-luxury accordance with the criteria referred to in

Ministerial Decree 08/02/1969, albeit unfinished, in favor of persons not in possession of

requirements for the first house: VAT 10%

# Assignments non luxury homes according to the criteria referred to in

Ministerial Decree 08/02/1969, albeit unfinished, made by housing cooperatives and their consortia

in favor of members do not meet the requirements for a first house: VAT 10%

# Sale of buildings or parts of buildings "Tupini 'in Article. 13 of the

L. 408/1949 even if not completed by the construction companies: VAT 10%

# Sale of buildings in art. 1 of L. 659/1961, similar to the buildings 'Tupini' in Article. 13 of L. 408/1949: 10% tax

# Sale of buildings or parts of buildings which have been carried out on the

restoration work of art. 31 of L. 457/1978 (now replaced article

art. 3 of Presidential Decree 380/2001 - TU New building regulations), except

than those referred to in subparagraphs a) and b). It is therefore of the interventions of restoration and preservation, building renovation and urban renewal, except instead of those of ordinary and extraordinary maintenance: 10% VAT

# Assignment of urbanization primary and secondary listed in art. 4

of L. 09/29/1964, n. 847, and subsequent additions; sale of transmission lines

metropolitan trams and other transport lines for fixed installation; sale of

sewage treatment plants intended to be connected to sewage networks also inter-manifolds and related supply: VAT 10%

# Assignment of production facilities and distribution networks heat-energy and electricity from solar-photovoltaic and wind energy: 10% VAT

# Sale of buildings with luxury features according to the criteria referred to in

Ministerial Decree 08/02/1969: 20% VAT

# Sale of buildings or parts of buildings "Tupini 'in Article. 13 of the

L. 408/1949 carried out by parties other than construction companies: 20% VAT

# Sale of Non-residential buildings: 20% VAT

# Service contract for the construction of buildings 'Tupini' in Article. 13 of L. 408/1949 (5) in favor of any persons in possession of the requirements for the first house facilities as defined in Note II-bis attached to the rate of Part I of the DPR 131/1986: 4% VAT

# Service contract for the construction of buildings 'Tupini' in Article. 13 of L. 408/1949 (5) in favor of entities engaged in the construction of buildings for subsequent resale, including housing cooperatives and their consortia: 4% VAT

# Service contract for the construction of rural buildings in accordance with art. 9, paragraph 3, letter c) and e) of L. 133/1994, intended for residential use of the land owner or other officers of the same crop or livestock farming and related activities: 4% VAT

# Service contract for the construction of works directly aimed at the elimination of architectural barriers: 4% VAT

# Service contract for the construction of buildings 'Tupini' in Article. 13 of L. 408/1949: 10% tax

# Service contract for the construction of houses for non-luxury accordance with the criteria referred to in DM 08/02/1969: 10% VAT

# Service contract for the construction of infrastructure works primary and secondary listed in art. 4 of Law 09/29/1964, n. 847, and subsequent amendments, in transport lines metropolitan trams and other transport lines fixed plant, sewage treatment plants intended to be connected to sewage networks also inter-manifolds and related supply: VAT 10%

# Service contract for the construction of restoration of art. 31 of L. 457/1978 (article now replaced by art. 3 of Presidential Decree 380/2001 - New TU in the field of construction), except those referred to in subparagraphs a) and b). It is therefore of the interventions of restoration and preservation, building renovation and urban renewal, except instead of those of ordinary and extraordinary maintenance: 10% VAT

# Service contract for the construction of restoration referred to in subparagraphs a) and b) of art. 31 of L. 457/1978 (article now replaced by art. 3 of Presidential Decree 380/2001 - TU New building regulations) on buildings of public housing. It is therefore of the interventions of ordinary and extraordinary maintenance: 10% VAT

# Service contract for the provision of connection to the district heating networks manufactured in accordance with current legislation on energy saving: 10% VAT

# Service contract for the construction of restoration referred to in subparagraphs a) and b) of art. 31 of L. 457/1978 (article now replaced by art. 3 of Presidential Decree 380/2001 - New TU in the field of building): 20% VAT

# Service contract for the construction of buildings Non-residential: 20% VAT

# Professional services (design, construction management, etc..), Even if they relate to operations (construction, restoration work, etc..) Subject to reduced rate: 20% VAT

# Provision of services provided to fulfill subcontracting against the contractor or the provider of the work. Moreover, these services will be subject to the possible reduced rate applicable in the later stage of

charge back to the customer: 20% VAT

# Supply of finished goods for the construction, even in economy, buildings 'Tupini' in Article. 13 of L. 408/1949: 4% VAT

# Supply of finished goods for the construction of rural buildings in accordance with art. 9, paragraph 3, letter c) and e) of L. 133/1994, intended for residential use of the land owner or other officers of the same crop or livestock farming and related activities: 4% VAT

# Supply of finished goods for the construction execution of the works of primary and secondary urbanization listed in art. 4 of Law 09/29/1964, n. 847, and subsequent amendments, in transport lines metropolitan trams and other transport lines fixed plant, sewage treatment plants intended to be connected to sewage networks also inter-manifolds and related supply: VAT 10%

# Supply of finished goods for the realization of restoration of art. 31 of L. 457/1978 (article now replaced by art. 3 of Presidential Decree 380/2001 - New TU in the field of construction), except those referred to in subparagraphs a) and b). It is therefore of the interventions of restoration and preservation, building renovation and urban renewal, except instead of those of ordinary and extraordinary maintenance: 10% VAT

# Supplies of goods carried out in performance of subcontractors against the contractor or the provider of the work. Moreover, the supplies will be subject to the possible reduced rate applicable in the later stage of

charge back to the customer: 20% VAT

# Of residential leases of property made by the companies that built them for sale: 10% VAT

Rentals of residential properties made by persons other than companies that built them for sale: 20% VAT

# Property leases of non-residential properties: VAT 20%

13/10/2010

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Translated via software

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Source:

Italian version of ReteArchitetti.it

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