DPR 633/72

Updated: 06.02.2019

Name (orig)

Decreto del Presidente della Repubblica 26 ottobre 1972 n. 633 e successive modificazioni ed integrazioni. Instituzione e disciplina dell’imposta sul valore aggiunto

Name (English)

Decree No. 633 of the President of the Republic as of 26 October 1972 and subsequent amendments and addenda. Implementation and regulation of the value added tax.

Entry into force

06.11.1972

Last amended on

29.05.2018

Purpose

Act on the value-added tax

Amended by:

www.gazzettaufficiale.it/eli/id/1972/11/11/072U0633/sg

 

 

Relevance for renewable energy

Table A, Part 3, 127-quinquies provides for a reduction in the VAT for photovoltaic installations and wind energy plants.

Italy

Full text of legal source

Report broken link