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No direct and immediate link between the supply of energy from solar panels and housing construction

On 15 June 2018, a man and his wife bought a plot of land on which he had a house built. The house was completed on April 12, 2019. From 22 July 2020 he will occupy his home. Eight non-integrated solar panels have been installed on the roof of the house. According to the invoice submitted by him, € 881 VAT was charged for the purchase and installation of the solar panels. The refund requested was granted by the tax authorities. He then appealed for an additional refund of € 4,272. This concerns part of the VAT that, according to the man, was charged to him in connection with the construction of the house. The IRS rejected the appeal.

Source BTW jurisprudentie

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