- Municipalities often deal with renting real estate, including office space and parking spaces.
- A common question is whether renting parking spaces should be assessed separately for VAT purposes or as part of the office space rental.
- The European Court of Justice ruled in the Henriksen case that parking rental is generally subject to VAT unless it is closely linked to the real estate rental as one economic transaction.
- Criteria for considering them as one transaction include being rented to the same tenant, under one agreement, and the parking being functionally connected to the property.
- The optional rental of parking does not automatically separate it from the real estate rental if it is closely related.
- The key factor for tax treatment is the degree of connection between the parking and the real estate rental.
Source: efkbelastingadviseurs.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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