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VAT Group – VAT Refund for Depreciable Assets on Third-Party Properties – Article 30, DPR 633/1972

  • The inquiry was submitted jointly by the company ALFA and its subsidiary BETA-GAMMA, representing the VAT Group.
  • The VAT Group BETA operates in the renewable energy sector, focusing on photovoltaic plants.
  • As of January 1, 2023, the VAT Group includes several companies, with more joining in 2025.
  • The parent company designs, organizes, develops, and finances photovoltaic plants, providing services outside the VAT scope within the group.
  • The VAT Group representative handles the construction and maintenance of photovoltaic plants, also outside the VAT scope.
  • Participating companies manage the photovoltaic plants and incur costs for acquiring rights and services, mostly not subject to tax.

Source: agenziaentrate.gov.it

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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