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reduced VATAnd 'possible facilitated the application of VAT to 4% for services dependent procurement relating to:

  • the construction of buildings with the requirements of the so-called Tupini law (Law no. 408 / 1949) made on behalf of construction companies (Including housing cooperatives and their consortia) (n. 39, Table A, Part II, Presidential Decree no. 633 / 1972);
  • the construction of buildings with the requirements of the so-called Tupini law (Law no. 408 / 1949), made on behalf of individuals for whom the property costituiscono first home (N. 39, Table A, Part II, Presidential Decree no. 633 / 1972). Part of this hypothesis also 'extension a first home, provided that the following conditions (Circ. 30.11.2000, n. 219 / E):
    - The premises of new construction should not configure a new customized units property, nor have consistency that can then be used to form an independent housing unit;
    - The house must be kept, even after completion of the expansion work, the characteristics not luxury.
  • relating to the construction of the works directly aimed at exceeded or the elimination of architectural barriers (N. 41-ter, Table A, Part II, Presidential Decree no. 633 / 1972). Part of this hypothesis too is mere routine or extraordinary maintenance (Circular 2.3.1994, n.1 / E);
  • regarding the achievement of rural buildings.

Are also subject to the reduced rate of the 4% the sale of finished goods provided for the construction of (n. 24, Table A, Part II, Presidential Decree no. 633 / 1972; circ. 19.6.2002, n. 54 / E):

  1. manufactured non-luxury with the requirements of the law Tupini (Law no. 408 / 1949);
  2. rural buildings intended for residential use of the land owner or other workers to agricultural activities and livestock (referred to in n. 21 a, Table A, Part II, Presidential Decree no. 633 / 1972).

If your renovation and maintenance falls into the category above, you can buy your iACILITIES radiant panels or your heat pump with VAT reduced 4%. Below you will find the links very interesting product with Reduced VAT:

Rossato Group Srl
Headquarters: Via del Murillo, km 3.500 - 04013 Sermoneta LT - Italy
registered address via Migliara 49, No. 9 - 04016 Sabaudia LT - Italy
Cap. Soc. € 119.900,00 iv - n. LT-107494 REA - VAT-CF IT01745300598

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