QUESTION
Is it possible to apply the 10 % VAT rate to solar tents as part of a special maintenance operation, or should they be installed instead of the dark to qualify for 10 % VAT?
ANSWER
They do not need to replace fixtures. The VAT rate of 22% is applied to the «mera» supply with installation of «awnings», not carried out «in the context of the building recovery works» (response to the Dre del Lazio of 22 January 2021, n. 913-1313-2020). Instead, the VAT rate of 10% is applied, if the supply with installation takes place during a wider «facilitated recovery intervention», such as ordinary, extraordinary maintenance or building renovation of «buildings for the prevailing private residential use»as it is possible to apply the facilitation of article 7, paragraph 1, letter b), Law 23 December 1999, n. 488. Even if the «awnings» are installed together with the fixtures, if they are (as happens) functionally independent from the fixtures, they are not considered in the calculation of the value of the said significant good, but are included “in the value of the service”, subject to VAT of 10% (reply of 2 October 2020, n. 10, as well as circulate n. 15/E of 2018, paragraph 2.2 on roller shutters and mosquito nets). May benefit from the rate of 10% under item No. 127 quaterdecies, Part III, Table A, attached to dpr 633/72, finally, if their installation takes place with a contract or work (not supply with installation) on buildings of any cadastral category, as part of renovations or restorations and conservative restorations, (reply of 2 October 2020, n. 10).
Luca De Stefani
See also this month’s meetings