Greece Establishes Special Method for Deduction of Input VAT in Relation to Mixed Use Immovable Property

The Greek Public Revenue Authority (AADE) has issued Decision A. 1046 of 18 February 2026, which establishes a special method for the deduction of input VAT in relation to immovable property used for mixed purposes (deductible and non-deductible activities). This covers the deduction of input VAT on the acquisition or construction of immovable property, as well as additions, improvements, and related services where the input VAT cannot be directly attributed to a single exclusive-use area. T…