A retailer carries on a business activity in premises it owns, measuring 168 square metres. Only 83 square metres are used for the activity, as recorded for business tax purposes. The remaining area is unfinished, separated by a partition and has its own independent entrance door. Can the property be considered to be used only in part for the activity?
Partial use of divisible assets, such as real estate, is permitted provided that the part used for the activity can be used separately and independently from the remainder. Accordingly, under the tax rules, a property may be used only in part for the activity.
Whether a part of the property is in fact not used for the activity is a question of fact that must be proved by any means of evidence admissible in law. The Tax Administration’s management and inspection bodies are responsible for assessing the evidence submitted.
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