Input: Vorsteuerabgrenzung Vertragskonstellation MABV und VOB Vertrag in einem Gebäude Translation: Input tax apportionment contract constellation MABV and VOB contract in a building
Situation:
A residential building was divided into condominiums by an investor. The roof is initially not developed. Contracts for the renovation of individual and common property according to VOB were concluded with the new apartment owners, and the contract for the purchase of the property was directly concluded with the dividing investor.
VAT is applicable for the construction contract, while the purchase contract is VAT-free.
The investor and the contractor are different individuals and companies.
Now, the contractor (me) is buying the attic shell from the investor, planning to develop it and sell it again.
Question:
1. Is it permissible to also conclude separate work contracts and construction contracts here? Or is it VAT-free as a unified contract according to MABV? If 2 contracts are possible, how would the purchase of the property and construction costs and contracts be divided?
2. The cost calculation for the lower apartments included the roof. VAT is also listed in the construction contract for this. Can I claim input tax, considering that VAT applies to this part of the service in the contracts below, but in the case of the future roof buyer, it is a VAT-free service (in the case of a MABV contract), for which logically no input tax should be claimed? Can VAT be claimed for the roof covering, as VAT was listed in the contracts below for this, and because in the case of NOT developing this component, it would still have needed to be constructed?
On the other hand, it is also part of the MABV contract, for which no VAT is claimed or charged.
Please provide explanations regarding input tax, and further recommendations regarding the recommended contract based on the above explanations.
