A has had a care home built on which he rents out exempt. Forty non-integrated solar panels have been installed on the roof of the care home. A was charged €50,739 in sales tax for the construction of the care home, including the delivery and installation of the solar panels. In his tax return 2018, A has reclaimed €27,839 in input tax, of which €2,959 relates to the turnover tax charged in connection with the delivery and installation of the solar panels and the remainder to the turnover tax charged in connection with the construction of the care home. . The tax authorities have only allowed the deduction of input tax in connection with the delivery and installation of the solar panels.
Source BTW jurisprudentie
