Transmission building for personal and VAT
Withdrawal of fixed assets (buildings and land) of economic activities will housed in the concept of delivery of goods within the meaning. Paragraph 7. 2 of the VAT Act. Transfer free of charge for subsistence will have no relation to the economic activity, and also for spending on the finish of the building (his generation) podatniczce vested right to deduct input tax, which means that the conditions have been met conditional equalization receiving free goods in return for payment delivery of goods - said the Director of the Tax Office in Poznan in the interpretation of 01.03.2011, file no. ILPP1/443-1318/10-2/BD.
K & T Consulting Accounting Office Warsaw 
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