- Input VAT deduction is allowed for preparatory activities related to future taxable rentals.
- The intention to conduct taxable rental activities must be clearly recognizable and properly documented.
- Acceptable documentation includes concrete planning, construction activities, or similar evidence.
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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