- Exemptions from VAT for free transfers to municipalities by companies with building permits
- Exclusions apply to transfers of urban areas and works in urbanization
- Transfers must be made in exchange for urban development contributions or in accordance with subdivision agreements
- Clarification provided by the Revenue Agency in response to inquiry no. 92 on April 16, 2024
Source: ipsoa.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.