VAT Group Can Request Refund for VAT on Photovoltaic Installations as Capital Goods

• The IVA Group installing photovoltaic systems as instrumental goods can request a VAT refund on related purchases based on DPR 633/72, art. 30, letter c.
• The fact that systems are built on land with a thirty-year concession does not prevent this solution.
• The IVA Group operates in renewable energy, consisting of a design company, a construction and maintenance company, and other companies purchasing systems internally without VAT.
• Systems are managed by the Group or sold to third parties, located on properties owned by the Group or on third-party properties with a thirty-year concession.
• The Group inquires if the annual excess deductible VAT can be refunded based on DPR 633/72, art. 30, comma 2, letter c, despite internal acquisitions being VAT-exempt.
• Only members producing systems pay VAT on production factors, while those acquiring systems internally do not.
• The tax agency highlights the simplification and anti-abuse purpose of the IVA Group regime, treating independent entities as a single VAT subject.
• Obligations and rights fall on the Group, not individual members.
• The purpose of art. 30, letter c, is to allow faster VAT recovery for investment operations, applicable to long-term business assets.

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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