10% VAT for urban road construction: when does the reduced rate apply?

• Agenzia delle Entrate clarified that new construction projects on urban roads can benefit from a reduced 10% VAT rate
• This applies to primary urbanization works under specific conditions
• The clarification was provided in response to inquiry number 80 dated March 25, 2024

Source: ipsoa.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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