No deduction of input tax on the purchase of an apartment, not plausible that the apartment was only used for business purposes

The Tax and Customs Administration refused to allow a taxpayer to deduct input tax on the purchase of an apartment because it was not plausible that the apartment was used solely for business purposes.
The taxpayer purchased an apartment in a residential complex and stated in the purchase agreement that it would be used for residential purposes.
The apartment had residential features and was located near the beach.
The court ruled that the taxpayer failed to prove that the apartment was not used as a home and also failed to provide evidence of similar cases. Therefore, the deduction was denied.