- X and Y bought a new house in 2018, including a parking space.
- X is the managing director of A, a company providing tax services.
- X and Y rented a room in the house to A for use as an office.
- The rent is 600 euros per quarter, excluding VAT.
- X and Y claimed VAT back on the rent.
- The tax inspector refused the claim.
- The court ruled in favor of X and Y, allowing them to claim VAT back.
- The court found that the rental of the room to A was an economic activity.
- The court found that the rent was not symbolic and the rental period was at least five years.
Source: nlfiscaal.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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