The Zeeland-West-Brabant District Court ruled that X can deduct input tax on short-term rental of a converted home. X bought a building with retail space and built six apartments above it. X rents out the apartments for short stays, including furniture and utilities. The court ruled that X’s intention to rent out for a short period of time allows for the deduction of input tax during construction, as X competes with the hotel and holiday business.
Source Taxlive
Latest Posts in "Netherlands"
- Land Development VAT and Transfer Tax: How Things Can Go Wrong
- Squash and Padel Court Rentals Are VAT-Exempt
- VAT Deduction Denied; Penalty Reduced Over Reconciliation Differences
- Dutch Court Rules on Own-Building Status in Renovation Works VAT Case
- Hague Court of Appeal Upholds VAT Appeal Admissibility and Legitimate Expectations
