The standard rate (22%) is applicable to services such as collection, transport and disposal of construction and demolition waste (which may also contain asbestos) produced during the refurbishment of a building mainly for residential use, unless they can be regarded as ancillary.
Source: Italian Tax Administration – Letter ruling No. 11 of the 27 August 2021 (in Italian)
Fausto Capello
Gianni & Origoni
