VAT Deduction for Perpetual Usufruct Expenses – Individual Interpretation

• The text is a letter from the Director of the National Tax Information to the recipient.
• The recipient’s position on the tax implications of perpetual usufruct expenses is deemed correct.
• The request for an individual interpretation was submitted on August 16, 2023, and supplemented on October 16, 2023.
• The request concerns the deduction of VAT from the acquisition of perpetual usufruct rights to certain land plots.
• The acquisition was made through conditional sales agreements and transfer agreements.
• The seller issued a VAT invoice for the transaction.
• The land plots are not currently covered by a local spatial development plan.
• The land is not suitable for agricultural production.
• The seller is a VAT taxpayer and the transaction is subject to a 23% VAT rate.

Source: sip.lex.pl

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.