A has bought a holiday home in a holiday park to rent it out and use it himself. He has used the holiday home entirely for business purposes by deducting all the VAT charged. For the rental, A has concluded a management and rental agreement with a BV, in which it is stated that he wishes to partly use the holiday home himself and partly rent it out by the BV. He does not pay any compensation to the BV for the period(s) in which A keeps the holiday home available for himself. The management and rental agreement states that A must register its own use with the BV in advance. In principle at least 13 months in advance. Not registered in time “own use” is not possible according to the agreement, unless the holiday home has not been rented out to third parties for the period desired by A, nor has the BV given it to a third party in option for that purpose. Inquiries must be made with the BV whether that situation arises, after which – if the holiday home is available – use by A can take place. This late registration with the BV can only be done during office hours.
Two questions are addressed:
1. How should periods of vacancy be allocated (private use or business)?
2. Does the reduced VAT rate apply to private use of a holiday home?
Source BTW jurisprudentie
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