Tax deduction for solar panels on rental property: a case study on VAT investment goods.

In 2017/2018, X had two houses built on his plot: a private house and a rental property.

The rental property had solar panels that generated electricity for both houses.

X requested a VAT refund for the construction of the rental property.

The Hague Court of Appeal ruled that X was entitled to additional VAT deduction.

The Supreme Court confirmed that the rental property was part of X’s business assets.

X used the rental property for taxable transactions such as renting and supplying electricity.

Source: futd.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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