- Interventions that qualify for the superbonus are considered extraordinary maintenance and can be carried out with an asseverated start of work communication (CILA).
- The wording of the law may suggest that the VAT rate applicable to extraordinary maintenance applies to these interventions.
- This could result in a different VAT rate compared to interventions that would normally be classified as recovery or renovation works.
- Extraordinary maintenance on non-residential buildings is subject to the regular VAT rate.
- For residential buildings, the VAT rate would be subject to limitations for significant assets.
- However, it is not reasonable to apply different VAT rates based on the type of intervention.
- VAT rates should be applied according to ordinary VAT regulations and not be conditioned by the special provision of the law.
- The determination of VAT rates should be based on the classification of interventions according to the building title.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
