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RESTITUTION OF HISTORIC VAT IN TAXABLE REAL ESTATE RENTAL

RESTITUTION OF HISTORIC VAT IN TAXABLE REAL ESTATE RENTAL

Since 1 January 2019, it is possible to opt, under certain conditions, for the VAT tax on the rental of a building.
 
This optional taxation will therefore open a right of deduction, including on historical VAT, that is to say, that which became due before 1 January 2019, which could not, before that date, be deducted.
 

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