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Article 10, paragraph 1, n. 8) of the Presidential Decree n. 633 of 1972 establishes that the general rule for the rental of residential and instrumental buildings is VAT exemption, without prejudice to the possibility of applying the tax subject to the lessor's option expressed in the rental contract.
Art. 10, paragraph 1, at n. 8-bis) and at n. 8-ter) of the Presidential Decree n. 633/1972 establishes the rules for application of VAT to the sale of residential and instrumental properties. Below we also analyze the application of the registration tax for this sale.