The Court of Cassation, with sentence no. 27813 of 22 September 2022, recalls the previous decision of the Court, to United Sections ( n.11533 of 11 May 2018), when the principle was affirmed that the right to deduct the tax paid in relation to the renovation or maintenance works carried out is entitled on properties owned by third parties, provided that there is an instrumental connection with the business or professional activity, even if the latter is potential or prospective In the case of the most recent sentence no. 27813/2022, the taxable person had incurred amortizable costs for the execution of works on land granted on loan from third parties (a case similar to renovation and maintenance work performed on a leased asset, referred to in judgment no. 11533/2018 ).
Source: eutekne.info
