A) OBJECT
The circular is issued following the circulars E. 2200/2019 and E.2058 / 2021 regarding the obligation to settle input tax for investment property that was not put into operation within 5 years from its acquisition.
B) CONTENTS
The circular mentions the deadlines for the completion of the investment plans that have been subject to laws 3299/2004 (A ‘261), 3908/2011 (A’ 8) and 4399/2016 (A ‘117) and the supporting documents that the subjects must have in tax companies in order to prove the right to extend the completion of the investment plan, so that there is no obligation to settle the input tax.
C) SCOPE
The circular concerns taxable companies whose investment plans have been subject to laws 3299/2004, 3908/2011 and 4399/2016 and have received an extension of completion.
Source: aade.gr
