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Operations related to the installation of “clean rooms”

ALFA Srl (hereinafter, “Company”, “Applicant” or “Taxpayer”) performsdesign, production and construction of “clean rooms”inside buildings in the pharmaceutical, biotechnology, hospital,biomedical, cosmetic, electronic, chemical, aerospace and food (codeATECO 25.12.10).The applicant reports that the clean room is “ an environment therewhose peculiar characteristic is the presence of very pure air inside it,where pure indicates the low concentration of dust microparticles in Suspension. The operation of a clean room is based on the principle offorced recirculation of super-filtered air in a sealed room. The system that provides for this consists of large fans operating at low speed,which let a laminar flow of air into the room through the ceiling previously filtered through powerful filters (…) positioned outside of the same, and sucked through grids placed on the floor ”

the Taxpayer asks to know the treatment, for the purposes
VAT:
1. of the transaction between the Applicant and the final client, the latter with EU or non-EU residence;
2. of the operation between the third-party craftsmen and the applicant for the service installation.

Source: gov.it

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