- Input: § 12 Abs 10 UStG
- Adjustment of input tax for major repairs
- Input tax amounts incurred for properties where renovation work was carried out before sales are to be adjusted if the properties are sold tax-free within the specified time period in § 12 Abs 10 UStG.
- It is irrelevant whether the investments are financed by tenants through maintenance and improvement expenses according to § 14 WGG, partly by external funds, or through subsidies.
- For construction measures to fall under the term “major repair” in § 12 Abs 10 UStG, it must be non-activatable expenses that are not incurred “regularly” but are significant.
- Investments such as tiling balconies, renovating stair platforms, renewing entrance doors / canopies that do not exceed EUR 5,000.00 are exempt from adjustment under § 12 Abs 10 UStG as such minor amounts do not have a significant impact.
- BFG, January 8, 2024, RV/4100285/2021
Source: info.leitnerleitner.com
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