If the identity of the landlord of a property is left to the decision of a judge, the exercise of the VAT deduction by the lessee remains ‘suspended’. Only at the end of the procedural matter, with the verification of the legitimate owner , can the operation be considered carried out and the latter will be obliged to issue an invoice, allowing the counterparty the possibility of deducting the tax.
As part of the releasing seizure procedure, the company will be able to legitimately exercise the right to deduct VAT relating to the lease payments paid into the current account specifically set up for the seizure procedure only at the end of the procedural affair, at which time the transaction may be considered ”done” and the company will receive a specific invoice issued by the subject entitled to collect the rent.
Sources:
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