A VOF has bought a new-build home on which solar panels have been installed by someone other than the supplier of the home. 9.4% of the floor area (office) is rented to a bv. The non-integrated solar panels on the roof cover a surface of 48 m2. The interested party has requested a refund of 2/3 of the input tax paid for the acquisition of the house, all this because 2/3 of the electricity generated with the solar panels is supplied to the grid. The Tax and Customs Administration has permitted full deduction of input tax for the solar panels themselves, as well as a limited deduction of input tax for the acquisition of the home due to the rental of the study.
Source BTW jurisprudentie in Dutch