Tax Plan 2025 proposes a deduction revision on certain real estate investment services, particularly targeting short-stay structures. The VAT deduction previously applied will be compared annually, each time for 1/5 part, with the use of the service in that year. The reduced VAT rate for accommodation and certain cultural goods and services will be abolished, with exceptions for campsites, amusement parks, and other entertainment facilities. Transitional rules have been included.
Source Taxlive
