Tax treatment of primary urbanization works: 10% VAT rate for urban road construction.

• The question is about the tax treatment of primary urbanization works.
• A protocol was approved for infrastructure improvements in a specific area.
• The works include the construction of underpasses and overpasses.
• The taxpayer asks about the applicable VAT rate for these new works.
• The taxpayer believes that a reduced VAT rate of 10% should apply.
• The taxpayer refers to previous resolutions from the tax agency to support their interpretation.

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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