The Zeeland-West-Brabant District Court ruled that X can deduct input tax on short-term rental of a converted home. X bought a building with retail space and built six apartments above it. X rents out the apartments for short stays, including furniture and utilities. The court ruled that X’s intention to rent out for a short period of time allows for the deduction of input tax during construction, as X competes with the hotel and holiday business.
Source Taxlive
Latest Posts in "Netherlands"
- Input VAT deduction denied where defective invoices were not supported by additional evidence
- Dutch tax office launches digital VAT mail for entrepreneurs
- VAT Deduction Dispute Over Invoices and Proof Requirements
- Foundation X Denied VAT Fiscal Unity for Lack of Financial Interrelationship
- DGA Renting Home Workspaces to BV Qualifies as VAT Entrepreneur
