Ruling 490: VAT rate – Preliminary safety interventions prior to the activity of reclamation

With the reply to ruling no. 490 of yesterday, October 5, 2022, the Inland Revenue has expressed its opinion on the VAT rate applicable with reference to the realization of a project for the reclamation of the groundwater of an abandoned industrial site.

All the activities necessary and functional to the reclamation, provided that they are included in a reclamation project duly approved by the competent authorities, can qualify as works, constructions and plants intended for reclamation and, therefore, benefit from the reduced VAT rate of 10%. The subjection to a reduced rate of the interventions necessary to carry out the remediation of a polluted site has the purpose of constituting an incentive for the effective implementation of the remediation itself.

Sources:

• gov.it
• ipsoa.it
• eutekne.info

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