Yes. Many new-build developments that are designated for touristic use will allow you to reclaim the 20% VAT from the purchase price. However, there are some conditions that you need to meet to be

• The ski property needs to be rented over a 20year period
• All guest must pay a tourism tax
• You must make a profit for tax purposes on the ski property
  • Filling out an annual VAT return will help provide the evidence the authorities need.

Your agent will assist with an introduction to a tax advisor who will handle these affairs for you.