Rental of Home Office Space: Economic Activity and VAT Refund

• X and Y bought a new house in 2018, including a parking space.
• X is the managing director of A, a company providing tax services.
• X and Y rented a room in the house to A for use as an office.
• The rent is 600 euros per quarter, excluding VAT.
• X and Y claimed VAT back on the rent.
• The tax inspector refused the claim.
• The court ruled in favor of X and Y, allowing them to claim VAT back.
• The court found that the rental of the room to A was an economic activity.
• The court found that the rent was not symbolic and the rental period was at least five years.

Source: nlfiscaal.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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