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News 24th of January 2019 By Dries Torreele

Guideline on the refund of historic VAT for optional leasing with VAT

Guideline on the refund of historic VAT for optional leasing with VAT
  • + the works on immovable property (actual construction work) relating to the buildings or parts of buildings that can benefit from the new regime, to the extent that these activities contribute to the construction of these buildings or parts thereof and for which the VAT became due (at the earliest) from 1 October 2018.
  • + the intellectual services that relate to the aforementioned buildings or parts thereof, such as the services of architects and surveyors, security experts and the preliminary studies. Also if the VAT relating to this became due before 1 October 2018
  • + the work relating to the prior demolition of a building, with the purpose of subsequently erecting a building as described under the first point. Also if the VAT relating to this became due before 1 October 2018.
  • + work relating to the ground (cone penetration work, remediation work, earthworks, underground or surface stabilisation work, etc.) on which a building, as described under the first point, will be constructed. Also if the VAT relating to this became due before 1 October 2018

The specific process of exercising the right of deduction of the historic VAT is as follows:

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We base our advice on current legislation, interpretations and legal doctrine. This does not prevent the administration from being able to challenge it or to change existing interpretations.
Dries Torreele
Dries Torreele