- The text discusses the tax regime for a simple real estate company that leases a property to a foreign individual.
- The simple real estate company is not considered a commercial company, so it does not need to open a VAT number for the mere lease of a property.
- The requirements for applying VAT include objective, subjective, temporal, and territorial criteria.
- The objective requirement is not discussed in this text, as leasing is considered an objectively relevant activity for VAT purposes.
- The temporal requirement is assumed to be met regularly, as the rental income is regularly collected.
- Different court decisions have been made regarding the VAT treatment of rental income, with some stating that it is relevant for VAT regardless of collection, while others argue that it is only relevant upon collection.
Source: commercialistatelematico.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.
