- The text discusses limits on applying the 10% VAT rate to the resale of residential properties.
- The key requirement is that the property must genuinely have residential use.
- This condition is not met if the property is part of a tourist complex.
- The issue was addressed by two “twin” rulings by the Italian Supreme Court (Cassazione), nos. 2717 and 2735 of 7 February 2026.
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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