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.

Source BTW jurisprudentie

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