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PROTESI ACUSTICHE: L?"IVA SULLE RIPARAZIONI RESTA AL 22%


Con Risposta n. 8 del 15 luglio l'Agenzia delle Entrate fornisce chiarimenti in merito all'aliquota iva applicabile alle riparazioni di protesi acustiche.In particolare, l'Agenzia risponde ad un?"associazione chiede se le riparazioni di protesi acustiche destinate a persone con disabilità uditiva possano beneficiare dell?"aliquota IVA agevolata del 4%, come già previsto per la cessione (vendita) di tali dispositivi, invece dell?"aliquota ordinaria del 22%. Su tale punto l'Agenzia chiarisce che le riparazioni di protesi acustiche non rientrano tra le operazioni soggette all?"aliquota IVA agevolata del 4%. Tali interventi, infatti, sono qualificati come prestazioni di servizi (non cessioni di beni) e la normativa non include le riparazioni tra quelle agevolabili. Deve dunque applicarsi l?"aliquota ordinaria del 22%.Le prestazioni di riparazione, precisano inoltre le Entrate, non sono considerate “produzione” del bene (nel quale, ai sensi dell?"art. 16, comma 3, d.P.R. 633/1972, rientrano tutte le lavorazioni dei beni, compreso il montaggio, l'assiemaggio, e l'adattamento ad altri beni, le trasformazioni e le modificazioni), e non possono beneficiare dell?"aliquota ridotta anche se riguardano beni che ne beneficiano quando venduti. Fonte: https://www.agenziaentrate.gov.it
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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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