Special request skylight in the office - direct or partial costs?
December 29, 2020 | 50,00 EUR | answered by Steuerberater Knut Christiansen
Dear Sir or Madam,
We are the owners of a 2-story apartment (residential unit) within a 5-owner community property. The lower part of the apartment is used for living, while the upper part (attic) is used as our office (study). During a roof renovation, the roof windows were replaced. At our request, wedge frames were installed instead of the previous flush windows. The costs for the wedge frames were paid by us as special owners.
My question now pertains to the correct declaration in the VAT return: are these direct costs of the office or should the costs be calculated proportionally (to the residential unit)?
Thank you for your response and kind regards.
Good morning and thank you for using ask-a-pro.com!
I would like to answer your question as part of an initial consultation.
Since the window including the frame can be directly assigned to the commercially used space (home office), the costs for the work can be treated as business expenses. The VAT for the frame can be fully claimed as input tax.
An allocation based on the area key is necessary for mixed-use buildings when a precise assignment cannot be made. This would be the case, for example, with the heating system.
I hope I have answered your question, if not, please feel free to contact me again.
Sincerely,
Knut Christiansen
Tax consultant
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