VAT Rate for Restructuring Works Not Conditioned by CILA Superbonus: No Change to Building Title

• Interventions that qualify for the superbonus are considered extraordinary maintenance and can be carried out without a building permit.
• The wording of the law suggests that these interventions may be subject to a different VAT rate than regular maintenance works.
• This could result in a different VAT rate being applied to these interventions compared to regular works.

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.