Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access

• The case involved a binding ruling on whether a company’s mediation of summer house rentals was subject to special travel agency VAT rules.
• Some summer house owners provided free access to a swimming pool as part of the rental.
• The Tax Appeals Board noted that the special scheme for travel agencies generally applies when at least two independent main services are provided.
• If a company offers only one independent main service, it is generally not covered by the special scheme.
• The case concerned the mediation of summer house rentals, which included mandatory free access to a third-party swimming pool.
• The company could not opt out of providing access to the swimming pool.
• The Tax Appeals Board believed that the average customer would see the rental and pool access as a single service.
• The mandatory pool access was considered an insignificant amount.
• Therefore, the company was deemed to provide a single main service.
• The conditions for the special travel agency VAT rules were not met, as only one service was provided.
• The Tax Appeals Board changed the tax authority’s (now the Tax Administration’s) response to “Yes.”

Source: info.skat.dk

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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