- DPS1 is a social care facility run by the City as a budgetary unit
- The building of DPS1 has three floors
- ground floor, first floor, and second floor
- Accommodations for residents of DPS1 are located on the first and second floors
- The ground floor of the building houses the kitchen and dining room, which prepares and serves meals for residents, staff, and visitors
- The elevator in DPS1 operates between the ground floor and the first and second floors
- The elevator is only used to facilitate the functioning of DPS1 for its residents, which is not subject to taxation
- The City cannot allocate expenses for elevator replacement to commercial (taxable) or non-commercial (non-taxable) activities
- Since the elevator in DPS1 is not used for taxable sales, the City is not entitled to VAT deduction on expenses for its replacement.
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.
