application iva facilitated extraordinary maintenance

[gil]

My father is going to start demolition and reconstruction of a building used as a permit, pertaining to my first home. garages are separated from the house a few meters.

I think the technician in charge of this kind is in the darkest.

I am therefore asking you for advice on the application of the aid.
Can I request a 10% building (not used as a house), or 4% (because it is pertaining to the first house)?

Does the facilitation apply to all materials and works performed, or are there limits?

We thought to carry out some simple works, such as the internal paint, and some finishing works. in this case can we buy the material with facilitated iva or not?

I thank those who want to make suggestions.

 

[studio.avarino]

you can have a 4% dwelling, or pertaining to the dwelling, but this degrades it from the licensed title to the works (authorization, skiing) or from the title that enabled the existing building (when the dwelling was built and the garage the latter was pertaining to the dwelling?). If, for example, the original building concession concerned the "new construction of a building intended for civil housing and permit of relevance..." or in the body of the concession there is the classic clause "the surface of square meters.... will be permanently destined to parking of relevance..." is easily demonstrated the "pertinence" otherwise I would not risk and I would predict the 10%.
I have always had the most varied answers (even because every year there is a novelty in the law on the VAT), but in principle I can say that the materials must be invoiced to 22% because the aid is for the complete work, indeed once the amount of the materials had to be lower than the amount of the labor and in the invoice it had to prove this condition.
Of course you will have to produce, to the suppliers, the appropriate statements for the VAT rate to be applied. some also want the copy of the qualification because, in case of g.d.f. control, they may have to produce the licenses of their clients (I know some cases where it happened).

 

[gil]

thanks for the contribution.
I have read that the ease on the material is applicable for a maximum amount equal to the amount of the work. for example if work costs 4'000 labour +6'000 material = total 10'000.
I may apply for the ease of labour, but only materials for an amount equal to the value of the work, or 4'000 euros. on the remaining 2'000 I have to pay 22% VAT.
But the company gave me a price list without forgetting the two things. So what do you do? Do I have to ask for the scorpion?

The company tells me: wall buffer thickness x, cost y to sq m. but he doesn't say how much the labor affects.

 

[studio.avarino]

I'm going to forget about the labor in the invoice, which I know is no longer required.
purchase of only material with eased iva I think it is not possible.
the agency of revenues publishes a handkerchief of "instructions" of about thirty pages that periodically updates, see to download and you will see that you will clarify many doubts:
quiGood work!

 

[gil]

Thank you, I'll read the document.