A partnership of two life partners bought building land in 2015 and subsequently had a house built on it. They installed solar panels on the roof of the house. The solar panels are not integrated and therefore do not have the function of roofing. On September 1, 2016, the house was taken into use, largely for occupancy. An office in the house is rented out from the partnership from 1 September 2016 to the BV, of which one of the partners is director-majority shareholder. The joint venture and the BV have opted for taxed rental.
The partnership believes that both the plot and the house are also used for the exploitation of the solar panels and that there is therefore a right to deduct the VAT charged with regard to the purchase of the plot and the construction of the house, insofar as this is attributable to the energy generated by the solar panels that is supplied to the energy company against payment. The Tax and Customs Administration has dismissed the objection to that extent.
The Arnhem-Leeuwarden Court of Appeal has ruled that there is no direct and immediate link required for deduction between, on the one hand, the supply of energy via the solar panels and, on the other, the purchase of the plot and the construction of the house.
Source BTW jurisprudentie
