Rental of garage boxes is rental of parking space for vehicles
VOF A owns eleven garage boxes, which have been built in a residential area in a block on a square, on the side of a block of houses, which are rented out separately to private individuals or entrepreneurs. The lease agreements state that the leased property is exclusively intended to be used as a garage/storage space.
According to VOF A, the rental of the garage boxes is exempt from turnover tax. The Tax and Customs Administration believes that the rental of the garage boxes should be regarded as a rental of parking space for vehicles that is not exempt from turnover tax.
Source BTW jurisprudentie
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