If at the time of the transfer the Property can actually be classified in the cadastral category F / 2, on the basis of objective elements that certify its state of affairs, such as pertinent and datable photographic documentation as well as specific technical reports, possibly certified, which offer one faithful representation also of the status quo ante, this transaction does not fall under the VAT exemption regime, but in the ordinary taxable one with the application of VAT to the extent of 22 percent.
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