Riscaldamento, manutenzione con Iva al 10%: scattano i rimborsi

Manutenzione ordinaria sugli impianti di riscaldamento privati o condominiali: si applica l’IVA agevolata al 10%. Chi ha pagato di più, può chiedere il rimborso.

Con una risoluzione diramata ieri [1], l’Agenzia delle Entrate ha chiarito che per la revisione ordinaria e i consueti controlli sugli impianti termici si applica l’Iva agevolata al 10% se l’edificio è “a prevalente destinazione abitativa”. L’imposta agevolata vale tanto se a chiedere l’intervento di manutenzione ordinaria è un condomìnio, tanto se a chiederlo …..(continua)

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115 comments to “Riscaldamento, manutenzione con Iva al 10%: scattano i rimborsi”
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