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  • Подтверждение права на возмещение суммы НДС по капитальным инвестициям
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Fiscal practice

iconПодтверждение права на возмещение суммы НДС по капитальным инвестициям

Распространяется ли право на возмещение НДС по капитальным инвестициям в соответствии с положениями ст. 1011 ч. (11) НК на инвестиции, осуществленные в целях строительства нежилого здания, которое впоследствии будет передано в имущественный наем?
 
Согласно ст. 1011 ч. (11) НК, в отступление от положений ч. (1), хозяйствующие субъекты, которые зарегистрированы в качестве плательщиков НДС и которые, начиная с 1 мая 2015 г., осуществляют капитальные инвестиции (затраты) в производственные здания (предназначенные для...

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

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The date of publishing:

23 July /2021 08:00

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T.V.A. | Administrare fiscală

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