Advance Tax Ruling: Voluntary VAT Registration for Leasing Care Homes to Municipality for Elderly Care

The case concerns whether a company can obtain voluntary VAT registration and deduction rights for renting out care homes to a municipality, which will sublet them to elderly people with 24-hour care decisions.
The company seeks confirmation that entering a lease agreement with the municipality is sufficient for voluntary registration and VAT deduction, without needing sublease agreements with individual residents.
The lease agreement with the municipality is planned for at least 30 years, with the municipality using the premises as care homes and common areas for elderly residents.
The request for a binding advance ruling is made on behalf of a future wholly owned subsidiary, with plans to sell 50% of its shares to an external company, which should not affect the assessment.
All formal requirements for the advance ruling are met, and the necessary fee has been paid.

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.