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Practical Handbook VAT 2021

Adjustment of deductions for capital goods

Taxes borne on capital goods must be regularised during the 4 calendar years following (in the case of land or buildings, 9 years) the date on which they are acquired or used or put into operation, if this is after the date of acquisition.

An adjustment is only made at if there is a difference of more than 10 points between the final deduction percentage for each of the years of the adjustment period and that used in the year in which the impact was borne.

There is no need to regularise if the capital goods are lost or rendered unusable for reasons not attributable to the taxable person and duly justified.

  1. Concept of capital goods
  2. Regularisation procedure
  3. Deliveries of investment goods during the regularisation period