- IVA exemption for assisted living facilities must be evaluated based on specific circumstances.
- Exemptions differ based on the essential service provided: healthcare and care services versus accommodation for vulnerable individuals.
- The Italian Supreme Court ruled on this in ordinance number 14178 on May 27.
- The case involved a denied VAT refund for a facility for disabled individuals.
- The tax agency argued the facility should be treated like retirement homes, which are VAT-exempt.
- Lower courts disagreed, focusing on the formal definition of the facility under regional law.
- The Supreme Court emphasized the need for a concrete assessment of the healthcare and assistance aspect.
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.
