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CASE PREFABBRICATE “CHIAVI IN MANO”: QUANDO LA CESSIONE è ESENTE IVA


Le abitazioni prefabbricate modulari “chiavi in mano”, complete di impianti e finiture e pronte all?"uso, devono essere assimilate ai fabbricati ai fini IVA. La loro cessione è, quindi, esente da imposta, salvo il caso in cui il venditore sia qualificabile come impresa costruttrice.Con la Risposta a interpello n. 304 del 5 dicembre, l?"Agenzia delle Entrate ha fornito chiarimenti sul trattamento Iva applicabile alla cessione di case prefabbricate modulari da parte di una società stabilita in un altro Stato membro dell?"Unione europea, registrata ai fini Iva e aderente al regime One Stop Shop (OSS), nei confronti di un cliente italiano non soggetto passivo.Secondo l?"Agenzia, le abitazioni modulari oggetto del quesito, in quanto complete di impianti e finiture e idonee all?"uso abitativo sin dalla consegna, devono essere qualificate come beni immobili. La loro installazione, infatti, richiede l?"impiego di mezzi tecnici e personale specializzato, elementi che ne confermano la natura di fabbricato.Ne consegue che la cessione rientra nel regime naturale di esenzione Iva previsto dall?"articolo 10, n. 8-bis, del Dpr n. 633/1972. L?"operazione diventa imponibile solo nel caso in cui il cedente possa essere qualificato come “impresa costruttrice”; in tale ipotesi, ricorrendone i presupposti, possono trovare applicazione le aliquote agevolate del 4% (prima casa) o del 10%. L'Agenzia Entrate chiarisce infine che, trattandosi di beni immobili, la Società non può avvalersi del sistema OSS, essendo quest'ultimo riservato alle vendite a distanza di beni mobili. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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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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