4% subsidized VAT for the construction of the first house
The 4% subsidized VAT (also subsidized as first home) applies to the provision of services dependent on contracts for the construction of a property from scratch as a "first home", but also for interventions subsequent to the completion of the works. A benefit valid provided that the property remains a non-luxury home even after the works have been completed.
Download Forms For which products or services is the 4% subsidized regime valid?The subsidized first home scheme may include all those interventions which, although not foreseen in the construction specifications, do not make the property "luxury" but improve its habitability conditions. For example, this type of subsidy includes the costs of installing and purchasing finished goods (such as windows, radiators, bathroom fixtures, bathrooms, materials for electrical systems, boilers and radiators) and semi-finished products (such as flooring interior and exterior, cladding materials, cements, tiles, bricks…), the latter however only by making an explicit request to the seller.
What is the documentation required to request the reduced VAT at 4%?The necessary documentation To request the 4% subsidized VAT for the first home and its appurtenances, the "4% subsidized VAT declaration for the first home" 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
When can a house be defined as a first home?The house must not fall under the cadastral categories A/1, A/8 and A/9; The property must be located in the Municipality in which the purchaser has or establishes, within 18 months of purchase, his residence or in the Municipality in which the purchaser carries out his business; The owner must not be the owner, exclusive or in communion with the spouse, of property rights, usufruct, use or habitation over another house in the territory of the municipality where the property is located; The owner must not be the holder, not even by shares or in legal communion, throughout the national territory, of property rights, use, usufruct, habitation or bare ownership of another property purchased, even by the spouse, taking advantage of the concessions for the purchase of the first house.
10% reduced VAT for ordinary and extraordinary maintenance work
The 10% reduced VAT applies to ordinary and extraordinary maintenance work on residential properties. The benefit is subject to certain conditions. On the other hand, the supply of goods remains subject to the reduced VAT rate only if the relative supply is carried out within the scope of the procurement contract. However, in this case, the reduced VAT applies only to the difference between the service provided and the value of the goods supplied.
For which products or services is the 10% discount valid?The 10% reduced VAT is applicable to the following goods: Sanitary ware and bathroom taps; Elevators and freight elevators; External and internal fixtures; Boilers; Video intercoms; Air conditioning and recycling equipment; Security systems
The 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 recovery; To the provision of services rendered in execution of subcontracts to the company executing the works. In this case, the subcontractor must invoice the main company with the ordinary VAT rate of 22%, which will subsequently invoice the customer for the service with 10% VAT, if the conditions for doing so are met.
What is the documentation required to request the reduced VAT at 10%?The documents required in order to obtain the 10% reduction are: Copy of an identity document; Copy of valid health card; Copy of DIA or SCIA or copy of the building permit issued by the Municipality; Technical report Self-certification
Reduced VAT at 4% for the disabled
The reduced VAT of 4% is also envisaged for disabled people who purchase goods for auxiliary purposes. The main conditions for the person 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.
Download Forms What is the documentation required to request the reduced VAT at 4%?