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STUDIO DORIGHELLI

DAL 1° LUGLIO 2025 IVA AL 5% SULLE OPERE D?"ARTE


Il DL n 95/2025, pubblicato in GU n 149 del 30 giugno e quindi in vigore dal 1° luglio 2025, all?"art. 9 prevede “Modifiche al regime del margine per la cessione di beni usati, di oggetti d?"arte, di antiquariato o da collezione e applicazione dell?"aliquota IVA ridotta”. In particolare, dal 1° luglio 2025, le opere d?"arte, d?"antiquariato e da collezione potranno beneficiare dell?"Iva ridotta al 5%, purché non vendute sotto il regime speciale del margine. L?"aliquota ridotta si applica alle importazioni e alle cessioni interne e non è più limitata ai beni ceduti dagli autori delle opere, ovvero dai loro eredi o legatari. L?"aliquota viene estesa a tutti gli acquisti intracomunitari di oggetti d?"arte, antiquariato e collezione d?"arte come indicato al comma 5 dell?"articolo 43 del Dl n. 331/93. Con l?"entrata in vigore della norma l?"Italia si è allineata agli standard fiscali degli altri Paesi europei. La novità dovrebbe rendere il mercato italiano più attrattivo per la clientela finale rendendo gli acquisti di opere d?"arte in Italia più convenienti rispetto al passato.


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Dove siamo

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

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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.

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