- The Italian Revenue Agency clarified that the 10% VAT rate does not apply to safety measures for an underground tourist path
- This decision was detailed in response to inquiry number 261 on December 17, 2024
- The 10% VAT rate is typically for primary and secondary urbanization works as specified in various Italian laws and regulations
- These works include buildings used for housing, education, healthcare, and social care but must meet specific criteria
- The safety intervention for the underground path does not qualify as urbanization work and thus does not benefit from the reduced VAT rate
- Additionally, the path does not qualify under the category of buildings used for collective interest purposes, which also prevents the application of the reduced VAT rate
Source: eutekne.info
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.
