Important Items from the angle of the Revenue Agency

With the Circular 15 / E of July 12, the Final Provisions come into force in light of the authentic interpretation introduced by the Act of 2018. Clarifies that the value of spare parts that have their own functional autonomy must always be charged at 10%. This is only if the parts are structurally integrated into significant badets (for example, facilities equipped with shutters) as the relative rules apply.

In the circular, the Agency first emphasizes that the tax treatment (DM, December 29, 1999), namely elevators and hoists, exterior and interior lights, boilers, video intercoms, air conditioning and recycling equipment, bathroom fixtures and bathroom accessories, security systems, must also be applied functions of those listed. Thus, for example, the pellet stove used to heat the water to power the heating system must be considered as the boiler, while the pellet stove used only for heating is not included in the goods Regarding the loose parts, the circular deals in detail with the issue of shutters, blinds, venetian blinds, mosquito nets, to clarify that for the application of VAT in the case of the installation of fixtures featuring darkening systems or mosquito nets, it is necessary to evaluate whether these constitute a detached body or are structurally integrated into the frame. In the first case, the 10% VAT applies on a taxable basis consisting of the agreed consideration for the intervention, including the value of the flaps, while on the doors, only the property rules significant are applied. Otherwise, if the blinds or other blackout systems are structurally integrated in the luminaires, their value, for the application of the facilitated rate, converges towards that of the significant badets

See also VAT facilitated in Construction: Significant Assets [19659006] With respect to security grids, however, the circular indicates that they can never be traced, even from a functional point of view, to one another. categories of significant property enumerated in the decree and can not be considered as separate parts they constitute different and independent goods. Therefore, the value of the networks does not have any autonomous relevance and should never blend into the value of the devices.

In any event, to determine the value of significant badets, the Agency states that it must always be excluded from the mark. -up either the margin added to the cost of production or the cost of acquiring the badet to determine the final price of the sale to the customer / customer, because what counts is only the cost "original ".

To clarify these indications, the circular proposes a concrete example

Supply with installation of a significant badet produced by the same lender for a price of 1 800 €, of which 1 000 € corresponds to the value of the good significant (which can not in any case be less than the cost of the raw materials used and the labor force used for the production of the good); 600 euros the value of the work; 200 euros of increase. The tax is applied as follows:

– with a rate of 10% on the amount of 1600 euros included 800 euros of work and 800 for the significant good (difference between the total consideration and the value of the significant badets)
– with a rate of 22% on the amount of 200 euros (corresponding to the excess value of the significant good).

Also pointed out that in order to verify the correct determination of the tax base to which the preferential rate should be applied, the data requested of the rule of authentic interpretation must be shown separately in the invoice even when the entire value of the significant badet may be subject to a reduced VAT, not being greater than half the value of the Subsidized intervention.

Finally, the circular states that, since it is he is attempting, this has retroactivity . However, the different behaviors held by taxpayers up to December 31, 2017 can not be questioned. In any case, any additional tax applied to transactions made before this date is not refundable