In this contribution, starting from a Notarial Study (no. 181-2017/T), we deal with the issue of the transfer of an instrumental building under construction by a VAT subject.
According to the aforementioned Study, the transfer in question does not fall within the scope of application of Article 10, no. 8-ter, of Presidential Decree no. 633/72, regardless of the purchaser, with the consequent application of VAT and other indirect taxes at a fixed rate (registration, mortgage and cadastral).
Source: commercialistatelematico.com
