- Introduction
- Services
- Solutions
- Tax Breaks and Incentives
10% VAT REDUCTION
For redevelopment, conservation and recovery of the energy efficiency, for building that gives the possibility of a 55% fiscal detraction, there aren't new disposition about the applicable rate.
For the ordinary and extraordinary maintenance interventions on residential buildings, the 10% VAT is applied.
The reduced rate is applied to net of the "significant goods". Even boilers, internal and external fixtures, air cooling and recycling systems, health furnitures and bathroom taps are considered significant goods.
For the extraordinary and ordinary maintenance on non-residential buildings (offices, shops, workshops, factories etc.) it's applied the 20% VAT. For the interventions of restoration and conservative renewal and also for building renovation, the 10% VAT is applied.
For the working performances of the professional workers (architects, engineers, technical experts, etc.), the 20% VAT is always applied.
Concerning residentials, to all the supplies of the "Contratto di Servizio Energia", the 10 % VAT is applied. This means both redevelopment interventions and energy consumption, for all the duration of the contract.