- The pertinence link allows the application of the regime for instrumental buildings.
- When purchasing an instrumental real estate complex by a VAT taxpayer, a residential unit may also be included in some cases.
- This typically involves a building classified in one of the A group cadastral categories, except A10, intended for a caretaker’s accommodation.
- In such cases, it is questioned whether the VAT on the purchase can be deductible.
- Without a pertinence link to the instrumental property, the right to deduct the tax on a residential building is excluded.
Source: eutekne.info
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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