Italy VAT treatment of properties undergoing construction or renovation that are not yet completed 12 months ago
Italy It is possible to deduct VAT on a holiday home, even if it is managed by a third party 12 months ago
Italy Supreme Court: School building restoration projects can benefit from a reduced 10% VAT rate 12 months ago
Ukraine Does the VAT exemption for the construction of affordable housing apply to subcontractors? 12 months ago
Ukraine Exemption for the supply of construction and installation works for the construction of affordable housing 12 months ago
Italy Ruling 392/2023: Deduction of VAT paid for the purchase of a property for residential use, intended for holiday home 24 July 2023
Ukraine Exemption from VAT of operations for the supply of construction and installation works for the construction of affordable housing by subcontractors 24 July 2023
Poland Ruling: No right to deduct VAT charged in connection with the implementation of the project – development of the area around the village hall 23 July 2023
Greece Conditions for third-party immovable property to qualify as investment goods have been amended 21 July 2023
Cyprus 5% VAT on the Purchase or Construction of a new residence – New Legislation enactment 21 July 2023
Bahamas Homeowners supplying vacation home rentals and associated services liable for VAT 21 July 2023
Poland Ruling: Exemption from VAT for the supply of land together with the structure (sewage pumping station) 14 July 2023
Poland Ruling: Input VAT on expenses related to the implementation of the operation – revitalization of the historic park 14 July 2023
Spain Spanish Tax Agency guidance: : Exempt Activities. Artificial Interposition of a Company for the Deduction of Input VAT. Lease of a Property to an Individual. 14 July 2023
Saint Lucia Saint Lucia’s Housing Market to Benefit from Two-Year VAT Amnesty on Select Building Materials 14 July 2023
Poland Ruling: Exemption from VAT when selling a cooperative ownership right to a dwelling 14 July 2023
Poland Ruling: No obligation to charge VAT when selling 1/4 and 1/4 of the unseparated part of the property owned by the debtor by bailiff auction 14 July 2023
Spain Artificial filing of company for the deduction of the VAT paid. Leasing of housing to individual 14 July 2023
Poland Ruling: No right to deduct VAT in connection with the implementation of the project – construction of a football field with a synthetic grass surface 14 July 2023