- A company bought a farmhouse in 2018 and converted it into five apartments
- Initially intended to sell the apartments, but decided in 2022 to rent them furnished to students and expats
- The company claimed the short-stay exception applied and deducted VAT on renovation costs
- The tax inspector disagreed, considering it exempt rental and denied VAT refund
- The court determined the rental was similar to hotel or vacation rentals, qualifying for the short-stay exception
- The rental is VAT-taxable, allowing the company to claim a VAT refund
Source: fiscount.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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