Italian VAT deduction adjustment on capital goods — the annual one-fifth
If the deduction percentage moves by more than ten points from the year the asset was brought into use, then in each of the following four years the tax is raised or lowered by one fifth of the gap between the deduction taken and the one the year's percentage would give. At exactly ten points there is no adjustment.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.P.R. 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « soggetta a rettifica, in ciascuno dei quattro anni successivi a quello della loro entrata in funzione, in caso di variazione della percentuale di detrazione superiore a dieci punti. »
- Gazzetta Ufficiale — D.P.R. 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « operata ai sensi dell'articolo 19, comma 5, e' altresi', soggetta a rettifica, in ciascuno dei quattro anni successivi a quello della loro entrata in funzione »
- Gazzetta Ufficiale — D.P.R. 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La rettifica si effettua aumentando o diminuendo l'imposta annuale in ragione di un quinto della differenza tra l'ammontare della detrazione operata e quello corrispondente alla percentuale di detrazione dell'anno di competenza. »
- Gazzetta Ufficiale — D.P.R. 633/1972 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « non si considerano ammortizzabili i beni di costo unitario non superiore ad un milione di lire, ne' quelli il cui coefficiente di ammortamento stabilito ai fini delle imposte sul reddito e' superiore al venticinque per cento. »
Calculation assumptions
- The VAT on the asset was deducted under the pro rata, and the percentages entered are the final ones for both years.
- A positive amount is an extra deduction; a negative amount is VAT to pay back in that year's return.
- Buildings (ten-year adjustment), selling the asset during the period, change of use and a purchase year different from the year of first use are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.