Supreme Court: 10% VAT for the sale of the building intended for a health clinic

The Supreme Court establishes that the reduced rate for the «Tupini» does not presuppose a residential destination. The VAT rate of 10% for the sale of buildings equivalent to ” Tupini ” buildings , as in the case of a health clinic and family counseling clinic, does not require that the building have a residential nature, the purpose of collective interest for which the property is intended is sufficient.

Source: eutekne.info

---

---