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Ruling: Housing Cooperative – VAT Treatment

  • The Cooperativa Edilizia is a non-profit housing cooperative that constructs affordable housing to be assigned to members in ownership or rental
  • Members must contribute financially to the cooperative and adhere to the rules and regulations set by the cooperative
  • The cooperative has completed construction of housing units and assigned them to members without charging rent
  • Members make periodic financial contributions for maintenance and management of the housing units
  • Contributions are used to cover expenses incurred by the cooperative

Source: agenziaentrate.gov.it

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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