| Facilitated VAT 2018-2019What is the facilitated VAT? Literally Value Added Tax is a tax that in Italy is 22%, there are circumstances in which it is applied to 4% or 10%When you are about to purchase goods or services you can take advantage of the subsidized VAT, this varies depending on the case, it can be 4%, 10% (restructuring bonus) regarding the cost of the asset. You can get a 50% deduction for the purchase of furniture and large appliancesHow to take advantage of these benefits To take advantage of this discount on the tax, you need a specific request to the supplier of the goods or services in question, i.e. you need a declaration for reduced VAT with a specific form depending on the case, you also need a copy of the identity card, tax code and the Dia or Scia depending on the type of work done or to be completed.Facilitated VAT 10dilizia Facilitated VAT 10% on building renovation works is applicable to the provision of services relating to maintenance, ordinary and extraordinary, carried out on residential buildings and is applicable only if the work is carried out within the framework of a regular contract and if the contractor, ie the construction company, provides goods of significant value The list of goods with 10% reduced VAT is identified by the decree of 29 December 1999 and covers goods such as: - Elevators and lifts;- Works that allow energy savings such as:Replacing the windows with double-glazed windows that meet the requirements (which change according to the geographical area)- Replacing the boiler with a condensing boiler that uses thermostatic valves or heating systems with low temperature fluid (underfloor heating, radiant panels, etc.).)- Installation of high efficiency heat pumps and low enthalpy geothermal exchangers;- Thermal insulation of walls, roofs and floors;- Installation of solar panels for domestic hot water;- Technical expenses for APE 2017, energy performance certificate. Specifically, these goods, also called finished goods, because even if incorporated into the construction, retain their individuality, is provided for the application of a reduced rate of VAT that is due both when the purchase is made directly by the person who commissions the work, both when the goods are purchased by the company or service provider that performs them. The reduced rate of 10% applies only up to the difference between the total value of the service and that of the significant goods. Restructuring bonuses 2018 VAT 4 and 10 ocumenti:Tax relief restructurings VAT facilitated documents: In order to be entitled to the tax reliefs of reduced VAT restructuring 10 4%, the buyer-buyer or buyer-builder must present to the retailer the self-certification with which he declares under his own responsibility to fall into one of the cases provided for by the Law which is entitled to the tax relief of VAT reduced to 4% or 10%.For each type of work must be presented the reduced VAT declaration attaching the following documentation: VAT facilitated 4% renovation first home: documentsCopy of the building permit (optional)Copy of the preliminary deed (in case of construction on behalf of third parties)Photocopy of the documentPhotocopy of the tax codeModule Self-certification VAT 4%IVA 4% tax relief restructuring RURAL FACTORY for residential useCopy of the building permit (optional);Copy of the preliminary deed (in case of construction on behalf of third parties);Photocopy of the document;Photocopy of the tax code;Model Self-certification VAT 4%.VAT 10 items NOT IN CASE Copy of the building permit (optional); Copy of the preliminary deed (in case of construction on behalf of third parties); Photocopy of the document; Photocopy of the tax code; Model VAT 10% self-certification.10% VAT for building renovation, restoration and restoration works: Copy of the building permit (optional); Copy of the preliminary deed (in the case of construction on behalf of third parties); Photocopy of the document; Photocopy of the tax code; DIA (Declaration of commencement of activity) in the name of the purchaser; Self-certification form for VAT 10%.IVA 10ndocuments for ordinary and extraordinary maintenance work in private homes: Copy of the building permit (optional); Copy of the preliminary deed (in the case of construction on behalf of third parties); Photocopy of the document; Photocopy of the tax code; DIA (Declaration of commencement of activity) in the name of the purchaser; Model for self-certification of 10% VAT. When and on what is not applied the VAT facilitated 2018? The VAT facilitated 10018, is always provided for building renovation work but does not apply instead on: - materials or goods provided by a party other than the one who performs the work - materials or goods purchased directly from the customer - professional services, even if carried out as part of interventions aimed at building recovery - services provided in execution of subcontracts to the company performing the work. In this case, the subcontractor - must invoice with VAT to 22nThe principal company which will subsequently invoice the customer for the service with 10% VAT, if the conditions for doing so are met. In order to obtain the 10% VAT relief, there is no need for special requirements or any communication to institutional bodies, or payment by bank transfer, but it is necessary that the renovation work is carried out on houses used as private homes. This facilitation, also applies to routine and extraordinary maintenance work carried out in condominiums whose main destination is residential type, in this case it is the same Administrator of the condominium to fill out the VAT declaration - self-certified to take advantage of the facility.Properties with requirements described by the law Tupini CONSTRUCTION / ADVANCED CIVIL HABITATION NOT OF LUXURY (first house and not first house)Finally, if the building undergoing renovation or maintenance meets the requirements of the law Tupini, you can take advantage of a rate equal to 10% if:- The building cannot be assimilated to the definition of a luxury building - At least 50 % of the surface above ground is for housing - No more than 25 % of the surface above ground can be used for commercial purposes. For disabled people, this is a separate chapter, in the sense that Italian legislation recognises 4% of the added value not only for the directly concerned (disabled people) but also for the family members who keep them fiscally dependent; provided that the purchase is aimed at improving the quality of life or improving personal autonomy.Download the manual |
