The “communion” operation, ie the transformation of the exclusive ownership of the land into the ownership of undivided shares of a common property, without payment of cash adjustments, is not subject to VAT. This was highlighted by the Revenue Agency with its response to ruling no. 326 of 8 June 2022, with which he specified that the “redistribution” shop, considering the causal nature of the negotiation case, which performs a purely distributive / distributive function and not a typical negotiation exchange function does not fall within the scope of application VAT.
Source: ipsoa.it
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