Social Welfare Home No. 1: Budgetary Unit with Three Floors and Catering Facilities

• DPS1 is a social care facility run by the City as a budgetary unit
• The building of DPS1 has three floors
• ground floor, first floor, and second floor
• Accommodations for residents of DPS1 are located on the first and second floors
• The ground floor of the building houses the kitchen and dining room, which prepares and serves meals for residents, staff, and visitors
• The elevator in DPS1 operates between the ground floor and the first and second floors
• The elevator is only used to facilitate the functioning of DPS1 for its residents, which is not subject to taxation
• The City cannot allocate expenses for elevator replacement to commercial (taxable) or non-commercial (non-taxable) activities
• Since the elevator in DPS1 is not used for taxable sales, the City is not entitled to VAT deduction on expenses for its replacement.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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