Данъчно облагане на разходите, свързани с ползването на недвижими имоти
Tax Treatment of the Expenses Relevant to the Use of Immovable Properties

Summary/Abstract: The expenses relevant to the use of real estate are often subject to a detailed analysis by the revenue authorities in current or subsequent tax audit control. Depending on whether the specific property is owned by an individual or a legal entity there could be a considerably different tax treatment of the expenses associated with the immovable property (i.e., land or building). Significant differences with respect to the taxation of various types of real estate – business (including offices, commercial and logistics) or residential could occur depending on the potential use of the building. Subject of the current article are the various tax treatments and trends in the tax control practice with respect to the use of buildings from corporate tax and personal income tax point of view considering the type of the real estate as well as the VAT status of the owner or user of such building. Special focus of the article is given to the specific tax regulations, up-to-date court practice and the instructions of the revenue administration relevant to the taxation with corporate tax, individual income tax and value added tax of the expenses for repairs, facility management services, recharges of utilities, local property taxes and fees relevant to the use of the respective real estate either for business or for residential purposes.

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