- The refund of property tax is considered part of the rent and is subject to VAT.
- VAT is not charged directly on the property tax, but on the rental service, which includes the property tax as a cost element.
- If the tenant reimburses the landlord for the property tax, this reimbursement is VAT-taxable as part of the rental service.
- This clarification was provided by the director of the National Tax Information.
- In the discussed case, the tenant uses the rented space solely for business purposes and covers the property tax cost.
Source: podatki.gazetaprawna.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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