And 'possible to apply the reduced VAT rate to 10% for services:
- dependent on contracts relating to the construction di homes of non luxury that is not costituiscono first home for the client (n. 127-quaterde-cies, Table A, Part III, Presidential Decree no. 633 / 1972);
- dependent contracts related to the realization of urbanization and buildings treated as non-luxury dwellings referred to in n. 127 d (n. 127 f, Table A, Part III, Presidential Decree no. 633 / 1972);
- concerning the implementation of measures to maintenance (Pursuant to art. 31, c. 1, letter. B, L. n. 457 / 1978) on buildings public housing (N. 127 k, Table A, Part III, Presidential Decree no. 633 / 1972). For public buildings are those consisting of residential houses and buildings to permanent residences for institutions (orphanages, hospices, orphanages, etc..), Made by the State, local governments, IACP and their consortia, which benefit the public intervention in the form of state subsidy or financing with public funds (Circular 9.7.1999, n. 151 / E);
- dependent on contracts for the implementation of measures to recovery of the building (as in art. 31, Law no. 457 / 1978: restoration e rehabilitation preservation and renovation construction and urban planning), excluding those of ordinary and extraordinary maintenance (n. 127 quaterdecies, Table A, Part III, Presidential Decree no. 633 / 1972; circ. 24.2.1998, n. 57 / E);
- involving interventions recovery of the housing (as in art. 31, Law no. 457 / 1978, art. 7, c. 1, letter. b, L. n. 488 / 1999 as amended) , including the ordinary and extraordinary maintenance, Made of manufactured prevailing target private housing *.
Goods that constitute part significant of value of supplies made during the above mentioned services (identified with DM 29.12.1999) applies the reduced rate of 10% up to competition of total value the provision relating to the operation of recovery, net of the value of such property (art. 7, c. 1, letter. L. b n. 488 / 1999; circ. 24.2.1998, n. 57 / E; circ. 29.12.1999, n. 247 / E).
- le minor maintenance of a building and the relevant plants are classifiable as routine maintenance and therefore can take advantage of the reduced rate to 10% (Circ. 17.5.2000, n. 98 / E);
- the different types of interventions provided by art. 31, L. n. 457 / 1978 are, as a rule, integrated or related to interventions of different categories (for example, in extraordinary maintenance operations are complemented by works of painting and finishing included in the maintenance costs), therefore, must take into account the absorptive character of the category "higher" than the "lower" the purpose of the exact identification of the actions to be taken (Circular 24.2.1998, n. 57 / E).
* For "mainly for housing" means (7.4.2000 Circular no. 71 / E):
- housing units classified in cadastral categories by A1 to A11, Except those to the category A10, irrespective of their actual use;
- buildings having more than fifty percent of the land surface above is intended for use private residential. In this case, assume significant for the purposes of Facility under consideration, the recovery interventions performed on the common parts; if surgery recovery is achieved, instead, on a single unit of the building, facilitation applies only if This unit has the housing characteristics described in letter a) or forms a relevance;
- buildings public housing connoted by the prevalence of the target population, identified according to the criteria set out in the preceding paragraphs;
- buildings similar to the houses of non luxury pursuant to art. 1 law 19 July 1961, n. 659, provided that constitute stable residence community;
- appliances residential property.
The use of the reduced rate is subject to a declaration by the customer concerning the application of these services for the construction of the works mentioned above.
The reduced rate is also possible to services dependent relationships subcontract, Where the contractor entrusts to the third embodiment of part of the work, since the rate is determined with reference to the main contract (Circ. 1.3.2001, n. 19 / E)
On can also apply the reduced rate of 10% to the sale of finished goods provided for the construction of (n. 127 127-e and-l, Table A, Part III, Presidential Decree no. 633 / 1972):
- urbanization and similar (referred to in n. 127 d, Table A, Part III, Presidential Decree no. 633 / 1972);
- buildings similar to non-luxury homes (Referred to in n. 127 d, Table A, Part III, Presidential Decree no. 633 / 1972);
- interventions recovery (Indicated in art. 31, Law no. 457 / 1978), with the exception of ordinary and extraordinary maintenance.
If your renovation and maintenance falls into the category above, you can buy your equipment Radiant or your heat pump with VAT reduced 10%. Below you will find some very interesting links about products with special VAT rates: