Iva al 10% per kit solari termici: possibile?

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di Dario Rossi

E' possibile applicare l'aliquota IVA ridotta pari al 10% alla vendita dei componenti di kit solari soltanto se effettuata nei confronti di chi provvede a installare o costruire l'impianto termico o nei confronti degli utilizzatori finali, i quali devono rilasciare, sotto la propria responsabilità, una dichiarazione che attesti l'utilizzo dei beni per la costruzione dell'impianto. La tassazione di favore, infatti spetta esclusivamente per le cessioni che intervengono nell'ultima fase di commercializzazioe di beni e non anche in quelle intermedie, come, ad esempio, nel caso di distributori e grossisti. Questo, in sintesi, il contenuto della risoluzione in commento, con la quale l'Agenzia delle Entrate risponde al quesito posto da una società che produce e vende impianti termici a energia solare, commercializzando anche i singoli componenti dei kit solari: pannelli, bollitori, ppompe di alimentazione.

fonte: Agenzia delle Entrate, Risoluzione 27 settembre 2007, n.269/E

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