Plaintiff operates a low-care hospice. She uses volunteers for this. She also employs two coordinators. Plaintiff has deducted the VAT on the costs of the construction of the hospice. The court ruled that the rental of the guest rooms should be regarded as the main service and that the provision of meals and drinks is an additional service that follows the fiscal fate of the main service. Although the activities of the volunteers and coordinators serve the rental of the guest rooms, they are not so intertwined that they cannot be taken into account separately. The rental of the guest rooms can be regarded as rental in the context of the boarding house business to persons who only stay there for a short period of time. There is therefore no question of exempt rental. The input tax in question relates exclusively to the construction of the hospice with which the plaintiff performs her main service. It has not been argued, nor has it become apparent, that part of that input tax should be allocated to the use of the building by the volunteers and the coordinators. Plaintiff is therefore fully entitled to a deduction of the VAT included in the costs of the construction of the hospice.
Source: rechtspraak.nl
