No VAT Deduction Based on Actual Use of Common Areas in Self-Storage Units

• No VAT deduction based on actual use of common areas in self-storage units
• Court of Amsterdam rules VAT on general costs is not deductible based on actual use of floor space
• Supreme Court dismisses appeal without further reasoning
• X is a VAT fiscal entity renting self-storage units to businesses and individuals
• Rental to individuals is VAT-exempt; businesses usually opt for VAT-taxed rental
• Business clients have 24/7 access and rent larger units than individuals
• Common areas are designed for business clients who use them more frequently
• X argues VAT deduction should be based on actual use of floor space
• Court finds X lacks objective and precise data for calculating VAT deduction based on actual use
• Claim about common areas is not accepted as individuals also use them
• Actual use cannot be determined from access system data
• Supreme Court dismisses appeal without further reasoning

Source: taxlive.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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