VAT deduction on class A or B units in 2024 tax returns

• Tax deduction for IRPEF of VAT for units in class A or B in the 2024 tax returns
• The tax benefit applies to purchases of residential properties with high energy efficiency
• The deduction is 50% of the VAT paid for the purchase of residential units with high energy efficiency
• The deduction is based on the amount paid for VAT and the purchase of residential units in 2023
• The benefit is also applicable for the purchase of related properties
• The deduction is 50% of the VAT due, with no maximum limit, spread over 10 annual installments
• There is no specific deadline for paying invoices with VAT to be deducted at 50%
• The deduction is related to the payment of VAT for purchases made by December 31, 2023

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.

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