VAT concessions

VAT benefits: what they are and how to take advantage of them.
Regulation 127, redevelopment, 4, 10, 22, are just some of the words and numbers that pop up as soon as you google "VAT benefits". It is necessary to clarify. The bathroom furniture sector is one of the possibilities for purchases with reduced VAT. Below, we report the cases, how and on what it can be applied.

Let's start from the beginning. The regulation referred to is 127 which is a regulation aimed at restructuring, specifically passed for citizens who wish to renovate the bathroom. The legislation applies to all cases of redevelopment (usually when a house is purchased or inherited, remediation works are carried out, i.e. improvement of existing conditions); and in cases of renovation, always for improvement purposes or for energy saving.

The VAT in these cases is 10%, instead of 22%. At 4% in the case of purchasing a new home and applies to all assets.

But what can I buy with reduced VAT?
– bathroom fixtures: toilet, shower cubicle, shower tray, bathtub, sink, bidet;
– hydromassage bathtubs;
– multifunction showers;
– radiators or decorative radiator elements;
– towel warmers or towel warmers or bathrobe warmers;
– taps for all elements, including the shower and mixers;
– sanitary small parts.

Bathroom furniture can also be included as long as it falls under a single item code.

There are also concessions for disabled people relating to the purchase of certain types of goods (such as shower cabins that allow the sitting position).

What documentation is required?
Documentation to be produced via registered letter with return receipt or certified email which will be communicated in the order confirmation email.

These are the cases in which you are entitled to benefits and the links to the self-certification forms:

CONSTRUCTION/EXPANSION OF NON-LUXURY RESIDENTIAL HOUSE (first house under construction)
Documentation to be produced via registered letter with return receipt or certified email.
Copy of the building permit with current validity (maximum 3 years)
Copy of the preliminary deed (in case of construction for third parties)
Photocopy of a valid identity document
Photocopy of the tax code
Self-certification VAT 4%
 

CONSTRUCTION/EXPANSION OF A RURAL BUILDING FOR RESIDENTIAL USE
Documentation to be produced via registered letter with return receipt or certified email.
Copy of the building permit with current validity (maximum 3 years)
Copy of the preliminary deed (in case of construction for third parties)
Photocopy of a valid identity document
Photocopy of the tax code
Self-certification VAT 4%
 

CONSTRUCTION/EXPANSION OF NON-LUXURY CIVIL HOME (not first home)
Documentation to be produced via registered letter with return receipt or certified email by PEC: [email protected] (remove NOSPAM)
Copy of the building permit with current validity (maximum 3 years)
Copy of the preliminary deed (in case of construction for third parties)
Photocopy of a valid identity document
Photocopy of the tax code
Self-certification VAT 10%
 

RESTORATION AND CONSERVATIVE REHABILITATION. BUILDING RENOVATION AND URBAN RENOVATION
Documentation to be produced via registered letter with return receipt or certified email by PEC: [email protected] (remove NOSPAM)
Copy of the building permit with current validity (maximum 3 years)
Copy of the preliminary deed (in case of construction for third parties)
Photocopy of a valid identity document
Photocopy of the tax code
DIA (Declaration of Initiation of Activity) made out to the buyer
Self-certification VAT 10%
 

ORDINARY AND EXTRAORDINARY MAINTENANCE FOR THE BUILDING RENOVATION OF BUILDINGS MAINLY USED FOR PRIVATE HOUSING
Documentation to be produced via registered letter with return receipt or certified email by PEC: [email protected] (remove NOSPAM)
Copy of the building permit with current validity (maximum 3 years)
Copy of the preliminary deed (in case of construction for third parties)
Photocopy of a valid identity document
Photocopy of the tax code
DIA (Declaration of Start of Activity) made out to the buyer
Self-certification VAT 10%
 

REDUCED VAT FOR DISABLED PEOPLE
Documentation to be produced via registered letter with return receipt or certified email by PEC: [email protected] (remove NOSPAM)
Disability certificate issued by the ASL
Photocopy of a valid identity document
Photocopy of the tax code
Self-certification
Don't wait any longer and take advantage of the opportunity to redo your bathroom! If you have any doubts, read our insights on benefits.