- The court ruled that renting guest rooms with meals in a low-care hospice is a taxable activity, allowing VAT deduction.
- The hospice in Rotterdam offers rooms for terminally ill patients for up to three months, charging 45 euros per day including meals.
- The hospice uses volunteers for care and household tasks, with external medical care.
- The court determined that room rental is the main service, with meals as an additional service.
- The rental qualifies as taxable under the pension business exception, allowing VAT deduction.
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.
Latest Posts in "Netherlands"
- Consultation on BPM Refund Changes for Export: Focus on Vehicles Under Twelve Years
- Court Rules in Favor of Tax Deduction for Healthcare Complex Development Costs in Appeal
- Court Rules on Tax Assessment: Rental of Office Room Not Eligible for VAT Deduction
- Pincvision CIO: Combining Technology and Human Behavior for Secure International Trade Data
- No VAT Deduction on Office Renovation in Director-Shareholder’s Home
