- Input VAT deduction for preparatory actions towards taxable leasing is allowed if actions are seriously aimed at taxable activity.
- Actions must be clearly recognizable externally and seen by an impartial third party as preparation for business activity.
- The intention to lease commercially must be objectively evident and documented, e.g., through concrete planning, construction work, or other proof.
- Reference: BFG decision of 28.07.2025, RV/5100319/2024.
Source: leitnerleitner.com
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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