The Italian Revenue Agency’s opinion states that it is based on the information provided by the applicant and assumes full compliance with the relevant regulations in the tourism and hotel sector. The document explains the deductibility of VAT for purchases related to residential properties. It clarifies that properties classified as “habitual residences” (A/1 to A/11) are subject to VAT deduction, even if used for tourist purposes. The concrete use of the property, rather than its abstract classification, determines its VAT treatment. The applicant’s proposed tourist-receptive activity can be subject to a 10% VAT rate, and VAT on related expenses is deductible.
Source: gov.it
