VAT Deduction for Private Home Roof Rental for Solar Panels: Supreme Court Advocate General’s Opinion

• The case concerns a partnership of two spouses renting the roof of their private home to one of them for solar panel operation.
• The partnership claims VAT deduction on part of the roof construction costs, arguing the roof is rented out for taxable purposes.
• The tax inspector denied the deduction and reclaimed previously granted refunds.
• The lower court ruled there was no economic activity, the costs were mainly for private use, and there was abuse of law.
• The appeals court found there was economic activity but still denied deduction, as the expenses would have been made for private residence anyway, and taxable rental was not possible since the roof is part of a dwelling.
• Both parties appealed to the Supreme Court; the Advocate General concludes both appeals are justified and the case should be referred for further investigation.

Source: uitspraken.rechtspraak.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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