- Agenzia delle Entrate clarified that the sums paid by the Municipality for the exercise of the contractual right of withdrawal cannot be subject to the 10% VAT rate
- The work is classified as “secondary urbanization” according to the DPR n. 633/1972
- The payment does not involve the transfer of the real property right
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.
