The Agenzia delle Entrate clarified that the right to deduct VAT when purchasing a property for tourist rentals remains valid even if the management is outsourced to a third party. The agency considers such properties as instrumental for business purposes, allowing the deduction of related taxes. The 10% VAT rate applies to vacation home rentals, even if managed by a third party, as ruled by the DPR 633/72. (Summary: 50 words)
Source: eutekne.info
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