<style>
#_form_1_ { font-size:14px; line-height:1.6; font-family:arial, helvetica, sans-serif; margin:0; }
#_form_1_ * { outline:0; }
._form_hide { display:none; visibility:hidden; }
._form_show { display:block; visibility:visible; }
#_form_1_._form-top { top:0; }
#_form_1_._form-bottom { bottom:0; }
#_form_1_._form-left { left:0; }
#_form_1_._form-right { right:0; }
#_form_1_ input[type=”text”],#_form_1_ input[type=”date”],#_form_1_ textarea { padding:6px; height:auto; border:#979797 1px solid; border-radius:4px; color:#000 !important; font-size:13px; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; }
#_form_1_ textarea { resize:none; }
#_form_1_ ._submit { -webkit-appearance:none; cursor:pointer; font-family:arial, sans-serif; font-size:14px; text-align:center; background:#2fbd53 !important; border:0 !important; -moz-border-radius:4px !important; -webkit-border-radius:4px !important; border-radius:4px !important; color:#fff !important; padding:10px !important; }
#_form_1_ ._close-icon { cursor:pointer; background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/esfkyjh1u_forms-close-dark.png’); background-repeat:no-repeat; background-size:14.2px 14.2px; position:absolute; display:block; top:11px; right:9px; overflow:hidden; width:16.2px; height:16.2px; }
#_form_1_ ._close-icon:before { position:relative; }
#_form_1_ ._form-body { margin-bottom:30px; }
#_form_1_ ._form-image-left { width:150px; float:left; }
#_form_1_ ._form-content-right { margin-left:164px; }
#_form_1_ ._form-branding { color:#fff; font-size:10px; clear:both; text-align:left; margin-top:30px; font-weight:100; }
#_form_1_ ._form-branding ._logo { display:block; width:130px; height:14px; margin-top:6px; background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/hh9ujqgv5_aclogo_li.png’); background-size:130px auto; background-repeat:no-repeat; }
#_form_1_ ._form-label,#_form_1_ ._form_element ._form-label { font-weight:bold; margin-bottom:5px; display:block; }
#_form_1_._dark ._form-branding { color:#333; }
#_form_1_._dark ._form-branding ._logo { background-image:url(‘https://d226aj4ao1t61q.cloudfront.net/jftq2c8s_aclogo_dk.png’); }
#_form_1_ ._form_element { position:relative; margin-bottom:10px; font-size:0; max-width:100%; }
#_form_1_ ._form_element * { font-size:14px; }
#_form_1_ ._form_element._clear { clear:both; width:100%; float:none; }
#_form_1_ ._form_element._clear:after { clear:left; }
#_form_1_ ._form_element input[type=”text”],#_form_1_ ._form_element input[type=”date”],#_form_1_ ._form_element select,#_form_1_ ._form_element textarea:not(.g-recaptcha-response) { display:block; width:100%; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; }
#_form_1_ ._field-wrapper { position:relative; }
#_form_1_ ._inline-style { float:left; }
#_form_1_ ._inline-style input[type=”text”] { width:150px; }
#_form_1_ ._inline-style:not(._clear) + ._inline-style:not(._clear) { margin-left:20px; }
#_form_1_ ._form_element img._form-image { max-width:100%; }
#_form_1_ ._clear-element { clear:left; }
#_form_1_ ._full_width { width:100%; }
#_form_1_ ._form_full_field { display:block; width:100%; margin-bottom:10px; }
#_form_1_ input[type=”text”]._has_error,#_form_1_ textarea._has_error { border:#f37c7b 1px solid; }
#_form_1_ input[type=”checkbox”]._has_error { outline:#f37c7b 1px solid; }
#_form_1_ ._error { display:block; position:absolute; font-size:13px; z-index:10000001; }
#_form_1_ ._error._above { padding-bottom:4px; bottom:39px; right:0; }
#_form_1_ ._error._below { padding-top:4px; top:100%; right:0; }
#_form_1_ ._error._above ._error-arrow { bottom:0; right:15px; border-left:5px solid transparent; border-right:5px solid transparent; border-top:5px solid #f37c7b; }
#_form_1_ ._error._below ._error-arrow { top:0; right:15px; border-left:5px solid transparent; border-right:5px solid transparent; border-bottom:5px solid #f37c7b; }
#_form_1_ ._error-inner { padding:8px 12px; background-color:#f37c7b; font-size:13px; font-family:arial, sans-serif; color:#fff; text-align:center; text-decoration:none; -webkit-border-radius:4px; -moz-border-radius:4px; border-radius:4px; }
#_form_1_ ._error-inner._form_error { margin-bottom:5px; text-align:left; }
#_form_1_ ._button-wrapper ._error-inner._form_error { position:static; }
#_form_1_ ._error-inner._no_arrow { margin-bottom:10px; }
#_form_1_ ._error-arrow { position:absolute; width:0; height:0; }
#_form_1_ ._error-html { margin-bottom:10px; }
.pika-single { z-index:10000001 !important; }
@media all and (min-width:320px) and (max-width:667px) { ::-webkit-scrollbar { display:none; }
#_form_1_ { margin:0; width:100%; min-width:100%; max-width:100%; box-sizing:border-box; }
#_form_1_ * { -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; font-size:1em; }
#_form_1_ ._form-content { margin:0; width:100%; }
#_form_1_ ._form-inner { display:block; min-width:100%; }
#_form_1_ ._form-title,#_form_1_ ._inline-style { margin-top:0; margin-right:0; margin-left:0; }
#_form_1_ ._form-title { font-size:1.2em; }
#_form_1_ ._form_element { margin:0 0 20px; padding:0; width:100%; }
#_form_1_ ._form-element,#_form_1_ ._inline-style,#_form_1_ input[type=”text”],#_form_1_ label,#_form_1_ p,#_form_1_ textarea:not(.g-recaptcha-response) { float:none; display:block; width:100%; }
#_form_1_ ._row._checkbox-radio label { display:inline; }
#_form_1_ ._row,#_form_1_ p,#_form_1_ label { margin-bottom:0.7em; width:100%; }
#_form_1_ ._row input[type=”checkbox”],#_form_1_ ._row input[type=”radio”] { margin:0 !important; vertical-align:middle !important; }
#_form_1_ ._row input[type=”checkbox”] + span label { display:inline; }
#_form_1_ ._row span label { margin:0 !important; width:initial !important; vertical-align:middle !important; }
#_form_1_ ._form-image { max-width:100%; height:auto !important; }
#_form_1_ input[type=”text”] { padding-left:10px; padding-right:10px; font-size:16px; line-height:1.3em; -webkit-appearance:none; }
#_form_1_ input[type=”radio”],#_form_1_ input[type=”checkbox”] { display:inline-block; width:1.3em; height:1.3em; font-size:1em; margin:0 0.3em 0 0; vertical-align:baseline; }
#_form_1_ button[type=”submit”] { padding:20px; font-size:1.5em; }
#_form_1_ ._inline-style { margin:20px 0 0 !important; }
}
#_form_1_ { position:relative; text-align:left; margin:25px auto 0; padding:20px; -webkit-box-sizing:border-box; -moz-box-sizing:border-box; box-sizing:border-box; *zoom:1; background:#5795f2 !important; border:1px solid #b0b0b0 !important; width:450px; -moz-border-radius:0px !important; -webkit-border-radius:0px !important; border-radius:0px !important; color:#f7f2f2 !important; }
#_form_1_ ._form-title { font-size:22px; line-height:22px; font-weight:600; margin-bottom:0; }
#_form_1_:before,#_form_1_:after { content:” “; display:table; }
#_form_1_:after { clear:both; }
#_form_1_._inline-style { width:auto; display:inline-block; }
#_form_1_._inline-style input[type=”text”],#_form_1_._inline-style input[type=”date”] { padding:10px 12px; }
#_form_1_._inline-style button._inline-style { position:relative; top:27px; }
#_form_1_._inline-style p { margin:0; }
#_form_1_._inline-style ._button-wrapper { position:relative; margin:27px 12.5px 0 20px; }
#_form_1_ ._form-thank-you { position:relative; left:0; right:0; text-align:center; font-size:18px; }
@media all and (min-width:320px) and (max-width:667px) { #_form_1_._inline-form._inline-style ._inline-style._button-wrapper { margin-top:20px !important; margin-left:0 !important; }
}
</style>
<form method=”POST” action=”https://infissidiamante8190.activehosted.com/proc.php” id=”_form_1_” class=”_form _form_1 _inline-form ” novalidate>
<input type=”hidden” name=”u” value=”1″ />
<input type=”hidden” name=”f” value=”1″ />
<input type=”hidden” name=”s” />
<input type=”hidden” name=”c” value=”0″ />
<input type=”hidden” name=”m” value=”0″ />
<input type=”hidden” name=”act” value=”sub” />
<input type=”hidden” name=”v” value=”2″ />
<div class=”_form-content”>
<div class=”_form_element _x91048642 _full_width _clear” >
<div class=”_form-title”>
Voglio avere le informazioni
</div>
</div>
<div class=”_form_element _x89650265 _full_width ” >
<label class=”_form-label”>
Nome*
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”firstname” placeholder=”Scrivi il tuo nome ” required/>
</div>
</div>
<div class=”_form_element _x02385745 _full_width ” >
<label class=”_form-label”>
Cognome *
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”lastname” placeholder=”Scrivi il tuo cognome ” required/>
</div>
</div>
<div class=”_form_element _x92441724 _full_width ” >
<label class=”_form-label”>
Telefono
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”phone” placeholder=”Scrivi il tuo numero di telefono ” />
</div>
</div>
<div class=”_form_element _x43956537 _full_width ” >
<label class=”_form-label”>
Email*
</label>
<div class=”_field-wrapper”>
<input type=”text” name=”email” placeholder=”Scrivi la tua email” required/>
</div>
</div>
<div class=”_form_element _field1 _full_width ” >
<div class=”_row”>
<label class=”_form-label”>
Termini di Privacy*
</label>
</div>
<input type=”hidden” name=”field[1][]” value=”~|”>
<div class=”_row _checkbox-radio”>
<input id=”field_1Si, accetto i termini” type=”checkbox” name=”field[1][]” value=”Si, accetto i termini” required>
<span>
<label for=”field_1Si, accetto i termini”>
Si, accetto i termini*
</label>
</span>
</div>
<div class=”_row _checkbox-radio”>
<input id=”field_1No, non accetto i termini” type=”checkbox” name=”field[1][]” value=”No, non accetto i termini” >
<span>
<label for=”field_1No, non accetto i termini”>
No, non accetto i termini
</label>
</span>
</div>
</div>
<div class=”_button-wrapper _full_width”>
<button id=”_form_1_submit” class=”_submit” type=”submit”>
INVIA
</button>
</div>
<div class=”_clear-element”>
</div>
</div>
<div class=”_form-thank-you” style=”display:none;”>
</div>
</form><script type=”text/javascript”>
window.cfields = {“1″:”termini_di_privacy”};
window._show_thank_you = function(id, message, trackcmp_url) {
var form = document.getElementById(‘_form_’ + id + ‘_’), thank_you = form.querySelector(‘._form-thank-you’);
form.querySelector(‘._form-content’).style.display = ‘none’;
thank_you.innerHTML = message;
thank_you.style.display = ‘block’;
if (typeof(trackcmp_url) != ‘undefined’ && trackcmp_url) {
// Site tracking URL to use after inline form submission.
_load_script(trackcmp_url);
}
if (typeof window._form_callback !== ‘undefined’) window._form_callback(id);
};
window._show_error = function(id, message, html) {
var form = document.getElementById(‘_form_’ + id + ‘_’), err = document.createElement(‘div’), button = form.querySelector(‘button’), old_error = form.querySelector(‘._form_error’);
if (old_error) old_error.parentNode.removeChild(old_error);
err.innerHTML = message;
err.className = ‘_error-inner _form_error _no_arrow’;
var wrapper = document.createElement(‘div’);
wrapper.className = ‘_form-inner’;
wrapper.appendChild(err);
button.parentNode.insertBefore(wrapper, button);
document.querySelector(‘[id^=”_form”][id$=”_submit”]’).disabled = false;
if (html) {
var div = document.createElement(‘div’);
div.className = ‘_error-html’;
div.innerHTML = html;
err.appendChild(div);
}
};
window._load_script = function(url, callback) {
var head = document.querySelector(‘head’), script = document.createElement(‘script’), r = false;
script.type = ‘text/javascript’;
script.charset = ‘utf-8’;
script.src = url;
if (callback) {
script.onload = script.onreadystatechange = function() {
if (!r && (!this.readyState || this.readyState == ‘complete’)) {
r = true;
callback();
}
};
}
head.appendChild(script);
};
(function() {
if (window.location.search.search(“excludeform”) !== -1) return false;
var getCookie = function(name) {
var match = document.cookie.match(new RegExp(‘(^|; )’ + name + ‘=([^;]+)’));
return match ? match[2] : null;
}
var setCookie = function(name, value) {
var now = new Date();
var time = now.getTime();
var expireTime = time + 1000 * 60 * 60 * 24 * 365;
now.setTime(expireTime);
document.cookie = name + ‘=’ + value + ‘; expires=’ + now + ‘;path=/’;
}
var addEvent = function(element, event, func) {
if (element.addEventListener) {
element.addEventListener(event, func);
} else {
var oldFunc = element[‘on’ + event];
element[‘on’ + event] = function() {
oldFunc.apply(this, arguments);
func.apply(this, arguments);
};
}
}
var _removed = false;
var form_to_submit = document.getElementById(‘_form_1_’);
var allInputs = form_to_submit.querySelectorAll(‘input, select, textarea’), tooltips = [], submitted = false;

var getUrlParam = function(name) {
var regexStr = ‘[\?&]’ + name + ‘=([^&#]*)’;
var results = new RegExp(regexStr, ‘i’).exec(window.location.href);
return results != undefined ? decodeURIComponent(results[1]) : false;
};

for (var i = 0; i < allInputs.length; i++) {
var regexStr = “field\\[(\\d+)\\]”;
var results = new RegExp(regexStr).exec(allInputs[i].name);
if (results != undefined) {
allInputs[i].dataset.name = window.cfields[results[1]];
} else {
allInputs[i].dataset.name = allInputs[i].name;
}
var fieldVal = getUrlParam(allInputs[i].dataset.name);

if (fieldVal) {
if (allInputs[i].type == “radio” || allInputs[i].type == “checkbox”) {
if (allInputs[i].value == fieldVal) {
allInputs[i].checked = true;
}
} else {
allInputs[i].value = fieldVal;
}
}
}

var remove_tooltips = function () {
for (var i = 0; i <tooltips.length; i ++) {
tooltips [i] .tip.parentNode.removeChild (tooltips [i] .tip);
}
tooltips = [];
};
var remove_tooltip = function (elem) {
per (var i = 0; i <tooltips.length; i ++) {
if (tooltips [i] .elem === elem) {
tooltips [i] .tip.parentNode.removeChild (tooltips [i] .tip);
tooltips.splice (i, 1);
ritorno;
}
}
};
var create_tooltip = function (elem, text) {
var tooltip = document.createElement (‘div’), arrow = document.createElement (‘div’), inner = document.createElement (‘div’), new_tooltip = {};
if (elem.type! = ‘radio’ && elem.type! = ‘checkbox’) {
tooltip.className = ‘_error’;
arrow.className = ‘_error-arrow’;
inner.className = ‘_error-inner’;
inner.innerHTML = testo;
tooltip.appendChild (freccia);
tooltip.appendChild (interno);
elem.parentNode.appendChild (descrizione comando);
} else {
tooltip.className = ‘_error-inner _no_arrow’;
tooltip.innerHTML = testo;
elem.parentNode.insertBefore (tooltip, elem);
new_tooltip.no_arrow = true;
}
new_tooltip.tip = tooltip;
new_tooltip.elem = elem;
tooltips.push (new_tooltip);
ritorna new_tooltip;
};
var resize_tooltip = function (tooltip) {
var rect = tooltip.elem.getBoundingClientRect ();
var doc = document.documentElement, scrollPosition = rect.top – ((window.pageYOffset || doc.scrollTop) – (doc.clientTop || 0));
if (scrollPosition <40) {
tooltip.tip.className = tooltip.tip.className.replace (/? (_ above | _below)? / g, ”) + ‘_below’;
} else {
tooltip.tip.className = tooltip.tip.className.replace (/? (_ above | _below)? / g, ”) + ‘_above’;
}
};
var resize_tooltips = function () {
if (_removed) return;
for (var i = 0; i <tooltips.length; i ++) {
if (! tooltips [i] .no_arrow) resize_tooltip (tooltips [i]);
}
};
var validate_field = function (elem, remove) {
var tooltip = null, value = elem.value, no_error = true;
rimuovere? remove_tooltip (elem):
if (elem.type! = ‘checkbox’) elem.className = elem.className.replace (/? _has_error? / g, ”);
if (elem.getAttribute (‘required’)! == null) {
if (elem.type == ‘radio’ || (elem.type == ‘checkbox’ && /any/.test(elem.className)))) {
var elems = form_to_submit.elements [elem.name];
if (! (elems instanceof NodeList || elems instanceof HTMLCollection) || elems.length <= 1) {
no_error = elem.checked;
}
else {
no_error = false;
for (var i = 0; i <elems.length; i ++) {
if (elems [i] .checked) no_error = true;
}
}
if (! no_error) {
tooltip = create_tooltip (elem, “Seleziona un’opzione.”);
}
} else if (elem.type == ‘checkbox’)
var elems = form_to_submit.elements [elem.name], found = false, err = [];
no_error = true;
for (var i = 0; i <elems.length; i ++) {
if (elems [i] .getAttribute (‘required’) === null) continua;
se (! found && elems [i]! == elem) restituisce true;
found = true;
elems [i] .className = elems [i] .className.replace (/? _has_error? / g, ”);
if (! elems [i] .checked) {
no_error = false;
elems [i] .className = elems [i] .className + ‘_has_error’;
err.push (“È richiesto il controllo di% s” .replace (“% s”, elems [i] .value));
}
}
if (! no_error) {
tooltip = create_tooltip (elem, err.join (‘<br/>’));
}
} else if (elem.tagName == ‘SELECT’

if (elem.multiple) {
selected = false;
for (var i = 0; i <elem.options.length; i ++) {
if (elem.options [i] .selected) {
selected = true;
rompere;
}
}
} else {
for (var i = 0; i <elem.options.length; i ++) {
if (elem.options [i] .selected &&! elem.options [i] .value) {
selected = false;
}
}
}
if (! selected) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Seleziona un’opzione.”);
}
} else if (value === undefined || value === null || value === ”) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Questo campo è richiesto.”);
}
}
if (no_error && elem.name == ’email’) {
if (! value.match (/ ^ [\ + _ a-z0-9 – ‘& =] + (\. [\ + _ a-z0-9 – ‘] +) * @ [a-z0-9 -] + (\. [a-z0-9 -] +) * (\. [az] {2,}) $ / i)) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Inserisci un indirizzo email valido.”);
}
}
if (no_error && /date_field/.test(elem.className)) {
if (! value.match (/ ^ \ d \ d \ d \ d- \ d \ d- \ d \ d $ /)) {
elem.className = elem.className + ‘_has_error’;
no_error = falso;
tooltip = create_tooltip (elem, “Immettere una data valida.”);
}
}
tooltip? resize_tooltip (tooltip): false;
return no_error;
};
var needs_validate = function (el) {
return el.name == ’email’ || el.getAttribute (‘richiesto’)! == null;
};
var validate_form = function (e) {
var err = form_to_submit.querySelector (‘._ form_error’), no_error = true;
if (! submitted) {
submitted = true;
for (var i = 0, len = allInputs.length; i <len; i ++) {
var input = allInputs [i];
if (needs_validate (input)) {
if (input.type == ‘text’) {
addEvent (input, ‘blur’, function () {
this.value = this.value.trim ();
validate_field (this, true) ;
});
addEvent (input, ‘input’, function () {
validate_field (this, true);
});
} else if (input.type == ‘radio’ || input.type == ‘checkbox’) {
(function (el) {
var radio = form_to_submit.elements [el.name];
per (var i = 0; i <radios.length; i ++) {
addEvent (radio [i], ‘click’, function () {
validate_field (el, true);
});
}
}) (input);
} else if (input.tagName == ‘SELECT’) {
addEvent (input, ‘change’, function () {
validate_field (this, true);
});
} else if (input.type == ‘textarea’) {
addEvent (input, ‘input’, function () {
validate_field (this, true);
});
}
}
}
}
remove_tooltips ();
per (var i = 0, len = allInputs.length; i <len;
var elem = allInputs [i];
if (needs_validate (elem)) {
if (elem.tagName.toLowerCase ()! == “select”) {
elem.value = elem.value.trim ();
}
validate_field (elem)? true: no_error = false;
}
}
if (! no_error && e) {
e.preventDefault ();
}
resize_tooltips ();
return no_error;
};
addEvent (window, ‘resize’, resize_tooltips);
addEvent (finestra, ‘scroll’, resize_tooltips);
window._old_serialize = null;
if (typeof serialize! == ‘undefined’) window._old_serialize = window.serialize;
_load_script (“// d3rxaij56vjege.cloudfront.net/form-serialize/0.3/serialize.min.js”, function () {
window._form_serialize = window.
if (window._old_serialize) window.serialize = window._old_serialize;
});
var form_submit = function (e) {
e.preventDefault ();
if (validate_form ()) {
// usa questo trucco per ottenere il pulsante di invio e disabilitarlo usando plain javascript
document.querySelector (‘# form_1_submit’). disabled = true;
var serialized = _form_serialize (document.getElementById (‘_ form_1_’));
var err = form_to_submit.querySelector (‘._ form_error’);
err? err.parentNode.removeChild (err): false;
_load_script (‘https://infissidiamante8190.activehosted.com/proc.php?’ + serialized + ‘& jsonp = true’);
}
return false;
};
addEvent (form_to_submit, ‘submit’, form_submit);
}) ();

</ Script>

Blog

Iva al 10% per lavori di manutenzione straordinaria

Per i lavori di manutenzione straordinaria  si applica l’IVA al 10%

Scopriamo insieme chi può accedere e come

L’IVA al 10% si applica ai lavori di manutenzione ordinaria, straordinaria, restauro e risanamento conservativo. 

Soffermandoci sui lavori di manutenzione straordinaria, sia per gli interventi realizzati sui condomini che su singole unità immobiliari,

si ricorda che rientrano in questa tipologia di lavori ad esempio l’installazione di ascensori e scale di sicurezza,

la realizzazione e miglioramento dei servizi igienici, la sostituzione di infissi esterni e serramenti o persiane con serrande

e con modifica di materiale o tipologia di infisso.

Sulle prestazioni di servizi relativi a tali interventi si applica l’IVA al 10% ridotta pertanto

la ditta che esegue i lavori li dovrà cosi fatturare, qualora il committente sia in possesso di documentazioni che ne accertino l’applicazione.

Per l’acquisto dei materiali necessari per eseguire i lavori si applica  l’ IVA  al 10%

ma solo se la relativa fornitura è posta in essere nell’ambito del contratto di appalto.

I beni devono essere acquistati dalla ditta che esegue i lavori ;

e non dal privato che commissiona l’intervento di manutenzione sull’immobile di proprietà.

La ditta acquista i beni ed emette fattura in cui verrà addebitato al committente il costo dei materiali e la propria opera, con l’IVA al 10%.

Quando l’appaltatore fornisce beni di valore significativo, l’aliquota IVA ridotta si applica a questi,

soltanto fino a concorrenza del valore della prestazione, considerata al netto del valore dei beni stessi.

L’aliquota agevolata si applica quindi solo sulla differenza tra il valore complessivo della prestazione e quello dei beni stessi.

Sono beni significativi:

  • ascensori e montacarichi;
  • infissi esterni e interni;
  • caldaie;
  • video citofoni;
  • apparecchiature di condizionamento e riciclo dell’aria;
  • sanitari e rubinetteria da bagni;
  • impianti di sicurezza.

Inoltre si precisa che l’IVA  al 10% non si applica:

  • ai materiali o ai beni forniti da un soggetto diverso da quello che esegue i lavori;
  • ai materiali o ai beni acquistati direttamente dal committente;
  • alle prestazioni professionali, anche se effettuate nell’ambito degli interventi finalizzati al recupero edilizio;
  • alle prestazioni di servizi resi in esecuzione di subappalti alla ditta esecutrice dei lavori.

Nel caso in cui al committente viene addebitata una fattura con l’IVA al 22% invece che al 10%,

si può chiedere il rimborso all’impresa che a sua volta, fattura e bonifico alla mano,

dovrà inviare questa istanza all’Agenzia delle entrate entro 2 anni dalla data in cui è stato pagato il bonifico relativo alla fattura con l’IVA al 22%.

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