{"id":5949,"date":"2026-09-11T10:17:29","date_gmt":"2026-09-11T08:17:29","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/vat-reduction-2020-construction-industry-and-partial-services\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"riduzione-delliva-nel-settore-edile-e-dei-servizi-parziali-del-2020","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/vat-reduction-2020-construction-industry-and-partial-services\/","title":{"rendered":"Riduzione dell'IVA 2020 Industria edile e servizi parziali"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Requisiti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>I servizi parziali sono parti economicamente distinguibili dei servizi standardizzati (ad esempio, le consegne di lavoro e i servizi di lavoro) per i quali la remunerazione \u00e8 concordata separatamente e che pertanto sono dovuti invece del servizio standardizzato complessivo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Approvazione e effetto<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le prestazioni di lavoro o parti di una prestazione di lavoro sono considerate eseguiti quando il lavoro completo (parziale) \u00e8 stato accettato dal compratore. <br>Ci\u00f2 significa che l\u2019aliquota % fiscale del 19 pu\u00f2 essere applicata solo fino a quando l\u2019opera (parziale) verr\u00e0 effettivamente accettata prima del 1.7.2020. <br>Se il lavoro (parziale) viene accettato nel periodo dal 30.6.2020 al 31.12.2020, allora si applica l\u2019aliquota % fiscale del 16%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">esempio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La societ\u00e0 \u201cBau-Eleganz\u201d costruisce una casa unifamiliare \u201cchiavi in mano\u201d e gli impianti esterni per Willi Himmelhuber. La societ\u00e0 Bau-Eleganz sta costruendo una casa unifamiliare \u201cchiavi in mano\u201d e gli impianti esterni per Willi Himmelhuber. Il contratto regola la consegna immediata dopo la realizzazione della casa (attesa novembre 2020). Gli impianti esterni saranno consegnati dopo la loro realizzazione nella primavera (presumibilmente maggio 2021).<br>Il prezzo della casa unifamiliare \u00e8 di 500.000 \u20ac pi\u00f9 IVA. Per le strutture esterne sono concordati 30.000 \u20ac pi\u00f9 IVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Soluzione<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Con l\u2019accettazione della casa a uso familiare nel novembre 2020, la realizzazione parziale della casa a uso familiare \u00e8 considerata completata. L\u2019IVA \u00e8 quindi pari al 16 % su 500.000 (= 80.000 \u20ac). <br>La realizzazione parziale degli \u201cimpianti esterni\u201d non \u00e8 completata prima di maggio 2021, quando \u00e8 prevista l\u2019accettazione dell\u2019edificio. Pertanto, la tariffa fiscale del 19 % deve essere applicata a questa realizzazione parziale; il carico fiscale quindi \u00e8 pari al 19 % su 30.000 \u20ac = 5.700 \u20ac.<\/p>","protected":false},"excerpt":{"rendered":"<p>Industria edile e servizi parziali<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5949","faq","type-faq","status-publish","hentry","faq_category-taxes-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT Reduction 2020 Construction industry and partial services - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Read the historical discussion of Germany&#039;s 2020 VAT reduction for the construction industry and contracts involving partial services.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/it\/faq\/riduzione-delliva-nel-settore-edile-e-dei-servizi-parziali-del-2020\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT Reduction 2020 Construction industry and partial services - 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