- Most rentals of real estate are exempt from VAT, meaning VAT cannot be charged or deducted.
- However, there are exceptions such as parking spaces, storage places, hotel rooms, and holiday homes.
- In some cases, landlords and tenants can choose to opt for VAT-taxed rental. If additional services are provided with the rental, it may no longer be exempt and become a VAT-taxed broader service.
- The use of the property by the tenant is not relevant to the assessment of whether additional services are provided.
- The specific situation determines whether the rental is exempt or taxed, and it is advised to consult with advisors.
Source sra.nl
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