{"id":203,"date":"2014-05-06T11:00:50","date_gmt":"2014-05-06T09:00:50","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=203"},"modified":"2022-06-16T16:53:54","modified_gmt":"2022-06-16T14:53:54","slug":"case-vacanza-niente-esenzione-iva","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/case-vacanza-niente-esenzione-iva\/","title":{"rendered":"Si prevede l&#8217;esenzione Iva per le case vacanza?"},"content":{"rendered":"<p>Le case vacanza non possono beneficiare <strong>dell&#8217;esenzione Iva<\/strong> nel momento in cui si offrono <strong>servizi equiparabili<\/strong> a quelli degli hotel, come il <strong>cambio di biancheria<\/strong> e la <strong>pulizia dell\u2019immobile<\/strong>. \u00c8 quanto stabilito da una sentenza della Corte di cassazione con l\u2019ordinanza n. 6501 del 19 marzo 2014.<\/p>\n<h2>Esenzione Iva: locazione immobiliare e prestazione alberghiera<\/h2>\n<p>Per quanto riguarda l\u2019affitto di un immobile per le vacanze, non va quindi considerato in modo equiparato alla <strong>locazione immobiliare atipica<\/strong>, quanto piuttosto a un rapporto di prestazione alberghiera nel caso si prestino <strong>servizi personali<\/strong> come la pulizia delle stanze (anche settimanali) o il cambio di biancheria.<\/p>\n<p>La Cassazione aveva precedentemente chiarito che la \u201c<strong>casa albergo<\/strong>\u201d fornisce ospitalit\u00e0 a un numero indiscriminato e variabile di fruitori, mentre la \u201c<strong>casa di abitazione<\/strong>\u201d \u00e8 destinata a nuclei familiari per lo svolgimento della loro vita privata. Ecco perch\u00e9 la prima era stata gi\u00e0 intesa come \u201cluogo deputato allo svolgimento di attivit\u00e0 d\u2019impresa\u201d (Cass. n\u00b0 1713\/1997 ).<\/p>\n<h3>Pluralit\u00e0 degli immobili<\/h3>\n<p>Oltre alla prestazione di servizi personali, la corte di Cassazione ha stabilito che il rapporto non \u00e8 qualificabile come locazione immobiliare neanche nel caso di concessione in godimento di <strong>locali arredati<\/strong>, con annessi servizi personali, specialmente se si inserisce nella cessione di una <strong>pluralit\u00e0 di immobili<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case vacanza equiparate agli hotel: per i servizi personali forniti, come cambio di biancheria e pulizia, niente esenzione dall&#8217;Iva. <\/p>\n","protected":false},"author":11,"featured_media":205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,192],"tags":[82,78,81,80,79,85,84,83],"class_list":["post-203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-immobiliare","tag-albergo","tag-casa-vacanza","tag-esenzione-iva","tag-iva","tag-iva-casa-vacanza","tag-locazione-alberghiera","tag-locazione-atipica","tag-prestazioni-alberghiere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Case vacanza: niente esenzione Iva<\/title>\n<meta name=\"description\" content=\"Il corretto inquadramento normativo per le case vacanza \u00e8 stato stabilito dalla Cassazione e non prevede esenzione Iva. 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