The Court of Appeal in ‘s-Hertogenbosch ruled that the installation of solar panels is not a reason to allow part of the VAT on the construction of a house to be deducted.
X builds its own home and has non-integrated solar panels installed after completion. X registers as an entrepreneur for turnover tax and deducts the VAT on the solar panels and part of the turnover tax on the construction of the house. X states that the part of the VAT that pertains to the house may be deducted because the roof is partly used for solar panels. The inspector only allows the VAT on the solar panels to be deducted. X appeals.
Source Taxlive.nl
