Studio Dorighelli
Contact us

STUDIO DORIGHELLI

RIPARAZIONI PROTESI ACUSTICHE: IVA ORDINARIA AL 22%


Con la Risposta n. 8 del 15 luglio l?"Agenzia delle Entrate ha fornito chiarimenti in merito all'aliquota Iva applicabile alle operazioni di riparazione di protesi acustiche destinate a persone con disabilità uditiva, a seguito di un?"istanza di consulenza giuridica presentata da un?"associazione. L?"Agenzia ha confermato che le riparazioni di protesi acustiche non rientrano tra le operazioni agevolate indicate nella Tabella A, parte II, allegata al DPR 633/1972, restando quindi soggette all?"aliquota Iva ordinaria del 22%. L?"aliquota ridotta del 4% si applica, infatti, solo alla cessione degli apparecchi e non anche alle relative riparazioni, considerate prestazioni di servizi distinte. E' importante, quindi, per i soggetti del settore (officine, laboratori, rivenditori specializzati) distinguere tra: Cessione di protesi acustiche -> si applica l'aliquota IVA ridotta del 4% Prestazioni di riparazione/manutenzione -> si applica l'aliquota IVA ordinaria del 22%. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

cancel