Fiscal unit A has realized two buildings consisting of a retail space on the ground floor with housing above and a parking garage below. The retail space, housing and parking garage are legally split. The houses are rented out in phases. A number of homes were initially intended for taxable short -stay rental, but were eventually rented out exempt from VAT.
The question is whether vacancy should be taken into account for the calculation of the pro rata deduction, and if so, in what way and whether the entire building is being taken into use for the first time or whether there are as many first occupations as there are homes. are.
Source
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