TFL Vsebine / Revija SIR*IUS

The VAT Deduction and Adjustment in Real Estate Purchases

Kot večina pojmov je tudi pojem nepremičnina za namene plačila DDV-ja na evropski ravni opredeljen enotno. Poznavanje tega, še zlasti pojma investicijskega blaga, je ključno za pravilen odbitek DDV-ja in njegov naknadni popravek, ki se v takem primeru porazdeli na več let. Za odbitek DDV-ja morajo biti ob nakupu nepremičnine izpolnjeni vsebinski in formalni pogoji, davčni zavezanec pa ga lahko uveljavi le, če nepremičnino kupi za opravljanje svoje obdavčene gospodarske dejavnosti. Dejstvo, da so transakcije z nepremičninami lahko bodisi obdavčene bodisi oproščene plačila davka, otežuje razumevanje objektivnih dokazov, ki jih mora davčni zavezanec predložiti za odbitek DDV-ja ob nabavi nepremičnine. Način naknadnega popravljanja odbitka DDV-ja je odvisen od tega, kdaj se pogoji, ki so bili za odbitek DDV-ja potrebni, spremenijo. Pri tem je treba upoštevati tudi, da vsaka sprememba pogojev vseeno ne zahteva popravka pri odbitku DDV-ja.

Like most concepts, the concept of real estate for the purposes of VAT is uniformly defined at European level. This understanding, and especially knowing the concept of capital goods, is crucial for the correct deduction of VAT and its subsequent correction, which in such a case is spread over several years. In order to deduct VAT, the substantive and formal conditions must be met when purchas- ing the real estate and the taxable person can only claim it if the real estate was bought in order to carry out a taxed economic activity. The fact that real estate transactions can be either taxed or exempt from taxes makes it difficult to understand the objective evidence that a taxpayer must provide in order to deduct VAT when purchasing real estate. The method of subsequent adjustment of the VAT deduction depends on when the conditions required for the VAT deduction change. It should also be borne in mind, however, that any change in the conditions does not require a correction in the deduction of VAT.