In this contribution, starting from a Notarial Study (no. 181-2017/T), we deal with the issue of the transfer of an instrumental building under construction by a VAT subject.
According to the aforementioned Study, the transfer in question does not fall within the scope of application of Article 10, no. 8-ter, of Presidential Decree no. 633/72, regardless of the purchaser, with the consequent application of VAT and other indirect taxes at a fixed rate (registration, mortgage and cadastral).
Source: commercialistatelematico.com
Latest Posts in "Italy"
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
- Italy’s Supreme Court Redefines Territoriality Through Substance
- Upcoming Consolidated VAT Code to streamline regulations
- Italian Tax Agency Communication on VAT Declaration Discrepancies for 2023 Tax Period
