The Revenue Agency, in response to ruling no. 219, expressed its opinion on the recognition of the right to deduct VAT even if the cost incurred relates to a property owned by a third party, not ordinarily used in the business. The decisive element, for the purposes of the deduction, is in fact the usefulness of the good or service purchased, also from a perspective point of view, for the creation of added value by the economic operator.
Source: eutekne.info
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