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Parking should be subject to VAT, while renting a basement is tax-free

  • Parking spaces should be treated as commercial premises and therefore their rental by a cooperative is not exempt from VAT, according to the director of the National Tax Information.
  • However, the rental of basements, tenant cells or storage rooms for the residents of a building owned by the cooperative is exempt from VAT, as these fees are related to technical premises of residential units, according to the tax authorities.

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news