Rental of garage boxes is not a VAT-exempt rental of immovable property
Rental of garage boxes is rental of parking space for vehicles within the meaning of Article 11 paragraph 1 letter b of the OB Act and is therefore not exempt from VAT as a rental of immovable property. The fact that garage boxes are increasingly used for purposes other than for parking motor vehicles does not mean that the garage boxes qualify as “multifunctional spaces”.
Source BTW jurisprudentie
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