A professional who purchases a residential building (e.g., category A/2) for the purpose of housing their professional studio (cadastral category A/10) retains the right to deduct the VAT paid on the purchase. This interpretation was confirmed by the Court of Cassation with order no. 13259 of April 28, 2022. This ruling is significant because it specifically applies to the purchase of assets instrumental to an individual’s professional activity, regardless of the cadastral category of the property.
Source: eutekne.info
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