Based on the provisions of art. 17 paragraph 6 lett. a- ter ) of Presidential Decree 633/72, for the services – rendered between taxable persons (B28) – of cleaning, demolition, installation of systems and completion services relating to buildings, the VAT is paid by the client through the
reverse charge mechanism. In the context of the building interventions that can be carried out on a property, however, there are cases in which the application of the reverse charge may be doubtful, a circumstance also fueled by the literal datum of the provision, which refers to the generic notion of “completion” (non-technical term, disconnected from the categories of building interventions envisaged at the urban planning level by art. 3 of Presidential Decree 380/2001).
Source: eutekne.info
Latest Posts in "Italy"
- Special VAT Regime for Agriculture: Rules, Eligibility, and Forfeited Deductions Explained
- Separation of Activities for VAT Refund Eligibility by Non-Resident Entities in Italy
- Italy Clarifies VAT Refunds for Spanish Companies Renting Industrial and Residential Properties
- Italy Introduces Mandatory Electronic Fiscalization for EV Charging from 2026
- VAT Deduction on Cars: Key FAQs and 2028 EU Rules Extension Explained
