- A storage rental business planned to lease separately defined 1–30 m² storage units to consumers and VAT-liable businesses for storing movable property.
- Customers would receive exclusive use of a specified enclosed storage unit; the landlord generally could not reassign the unit or enter it except for limited cases such as unpaid rent, end-of-lease vacancy, or urgent damage prevention.
- Tenants could use the unit only for storage, with access to common areas only for passage and moving goods; overnight stays were prohibited.
- The Central Tax Board held that this arrangement gave the tenant exclusive control over the storage space and therefore constituted passive granting of rights to use immovable property, i.e. VAT-exempt real estate leasing.
- The service falls under the VAT Act’s exemption for transfer of the right to use real estate, though the landlord may opt for VAT liability if the statutory conditions are met.
Source: vero.fi
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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