Option to tax rental does not transfer to new tenant

• In order for a VAT entrepreneur to deduct VAT on rent, they must opt for taxed rental themselves
• A man engaged in various activities, including a wholesale business and rental/sale of transport equipment, rented space from a foundation
• The foundation charged VAT on the rent, which the man wanted to deduct, but the tax inspector refused
• The option for taxed rental was agreed upon in a previous agreement with a connected company, but not in the man’s rental agreement
• The option for taxed rental cannot automatically transfer to a new tenant
• The foundation incorrectly charged VAT, and the man is not entitled to deduct this input tax

Source: taxence.nl

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.

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