PARTICIPATION NOTES
- Property owned by a private entity and therefore an operation not carried out in the exercise of a business. Operation excluded from the scope of VAT, as it does not fall within the provisions of art. 1 of the Presidential Decree 633/72. Transfer with revenue stamp € 2.00.
The exclusion from the VAT field applies only to subjects residing in Italy.
NOTES FOR COLLECTION
- maximum time for collection activities to take place from the agreed day: 1 day