Danish Tax Council: VAT on Sale of Unoccupied Apartment and Parking Spaces, Deduction Rights Clarified

Sale of the apartment is VAT-taxable as a “new building” because it has never been occupied and is not completed for residential use.
Sale of the parking spaces is VAT-exempt, as they were completed and used over 5 years ago.
The applicant can claim a VAT deduction and compensatory VAT adjustment for the apartment sale.
The applicant cannot claim a compensatory VAT deduction for the parking spaces.
The rulings are based on Danish VAT Act provisions regarding new buildings, VAT deductions, and compensatory adjustments.

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.