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tax, still obliged to apply the tax exemption for rent if the real estate is intended for housing. This restriction should only apply to residential mortgage agreements entered into after December 31 of this year. In practice, this means that it will not be possible to deduct the tax on the acquisition of these assets for the purpose of renting them because they will be exempt from tax, regardless of the tenant, pointed out the tax consultant.
also apply to the provision of housing. It is understood that this apartment, but also apartment designed for housing in the house of apartments. The taxable person will not be able to benefit from the faculty of taxing such property upon delivery of such property if the statutory period of time expires "This means that five years after the first building approval of the property, the property will be sold. such building or five years after the beginning of the first use of the building, whichever comes first, the tax exemption shall be exempt " Pašek note
The purpose of this proposal is to prevent the use of the building. misuse of tax deductions in order to obtain unjustified economic benefits including the full exercise of the right to deduct VAT on the acquisition of such goods and undervaluation of the purchase price [19659002] "It is important to note that in the case of the sale of a housing construction after the expiry, for example, five years from the first construction approval and before the expiry of e VAT deduction period (20 years), the taxpayer will be obliged to adjust the VAT deducted from the acquisition of the property, ie the aliquot part of it it will be donated to the state budget, " Pašek says, that it will always be interesting to see how it will eventually be approved.
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