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4% discounted VAT for first home construction

The 4% subsidized VAT (also subsidized first home) is applied to the provision of services dependent on tenders for the construction from scratch of a property as a "first home", but also for interventions following the completion of the works. A benefit valid as long as the property remains a non-luxury home even after the work has been carried out.

All those interventions which, although not foreseen in the construction specifications, do not make the property "luxury" but improve the living conditions can be included in the first home subsidized regime. For example, the costs of laying and purchasing finished goods (such as windows, radiators, sanitary ware, bathrooms, materials for electrical systems, boilers and radiators) and semi-finished products (such as flooring internal and external, cladding materials, cements, tiles, bricks ...), the latter however only by making an explicit request to the seller.

When can a house be called a first home? There are four necessary requirements:

  • - The house must not fall into the cadastral categories A / 1, A / 8 and A / 9;
  • - The property must be located in the municipality in which the buyer has or establishes, within 18 months of purchase, his residence or in the municipality in which the buyer carries out his business;
  • - The owner must not be the owner, exclusive or in communion with the spouse, of rights of ownership, usufruct, use or residence on another house in the territory of the Municipality where the property is located;
  • - The owner must not be the owner, not even for shares or in legal communion, throughout the national territory, of property rights, use, usufruct, dwelling or bare ownership on other property purchased, even by the spouse, taking advantage of the facilities for the purchase of the first home.

The necessary documentation To request the subsidized VAT at 4% for the first home and its appurtenances, the " First home 4% subsidized VAT return " form can be downloaded and completed, to which a copy of the building permit or building permit must be attached and a copy of the preliminary deed (in case of construction for third parties).

The documents required in order to obtain the 4% discount are:

  • - Copy of an identity document;
  • - Copy of valid health card;
  • - Copy of the building permit issued by the Municipality;
  • - Self-certification

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10% reduced VAT for ordinary and extraordinary maintenance work

Ordinary and extraordinary maintenance interventions on residential properties can take advantage of a reduced VAT at 10%. The benefit is subject to certain conditions. A subsidized regime is envisaged for the provision of services relating to ordinary and extraordinary maintenance work on residential properties, consisting in the application of VAT reduced to 10%. The sales of goods remain subject to the reduced VAT rate, on the other hand, only if the relative supply is carried out as part of the contract. However, in this case, the reduced VAT is applied only on the difference between the service provided and the value of the goods supplied.

The 10% subsidized VAT is applicable to the following goods:

Sanitary and bathroom taps; Lifts and hoists; external and internal fixtures; Boilers; Video intercoms; Air conditioning and recycling equipment; Security systems.

10% reduced VAT cannot be applied to the following goods:

  • - To materials or goods supplied by a person other than the one carrying out the work
  • - To materials or goods purchased directly from the customer
  • - To professional services, even if carried out in the context of interventions aimed at building renovation
  • - To the provision of services rendered in execution of subcontracts to the company executing the works. In this case, the subcontractor must invoice with the ordinary VAT rate of 22% to the main company which, subsequently, will invoice the service to the client with VAT at 10%, if the conditions for doing so are met.

The documents required in order to obtain the 10% discount are:

  • - Copy of an identity document;
  • - Copy of valid health card;
  • - Copy of DIA or SCIA or alternatively copy of the Permit to build + technical report;
  • - Self-certification

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Reduced VAT at 4% for the disabled

The 4% subsidized VAT is also provided for disabled people who purchase goods for auxiliary purposes.

The main conditions for the subject to be entitled to the benefit are that there is a medical prescription from the ASL and that the goods to be purchased are necessary to improve or guarantee personal autonomy.

The documents required in order to obtain the 4% discount are:

  • - Copy of an identity document;
  • - Copy of valid health card;
  • - ASL certificate of disability;
  • - Self-certification

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