- A spouse who accounts for VAT on the full apartment rental can deduct all input VAT on the purchase of the apartments if they are used for VAT-taxable rental.
- The fact that rental income is split 50/50 for income tax purposes under lump-sum taxation does not affect VAT rights.
- VAT deduction depends on two things: taxpayer status and use of the property for taxable activities.
- Because the apartments are in the marital community and used for taxable rental, the VAT-registered spouse may claim full deduction.
- Income tax rules and VAT rules are separate; the former do not determine the scope of VAT deduction.
Source: prawo.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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