- In order for a VAT entrepreneur to deduct VAT on rent, they must opt for taxed rental themselves
- A man engaged in various activities, including a wholesale business and rental/sale of transport equipment, rented space from a foundation
- The foundation charged VAT on the rent, which the man wanted to deduct, but the tax inspector refused
- The option for taxed rental was agreed upon in a previous agreement with a connected company, but not in the man’s rental agreement
- The option for taxed rental cannot automatically transfer to a new tenant
- The foundation incorrectly charged VAT, and the man is not entitled to deduct this input tax
Source: taxence.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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