Based on the provisions of art. 17 paragraph 6 lett. a- ter ) of Presidential Decree 633/72, for the services – rendered between taxable persons (B28) – of cleaning, demolition, installation of systems and completion services relating to buildings, the VAT is paid by the client through the
reverse charge mechanism. In the context of the building interventions that can be carried out on a property, however, there are cases in which the application of the reverse charge may be doubtful, a circumstance also fueled by the literal datum of the provision, which refers to the generic notion of “completion” (non-technical term, disconnected from the categories of building interventions envisaged at the urban planning level by art. 3 of Presidential Decree 380/2001).
Source: eutekne.info
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