Even if someone planned from the start to equip his house to be built with solar panels, he cannot automatically deduct all VAT on the house.
For example, a man had a new house built with integrated solar panels installed on the roof. The roof area of the solar panels was rounded off 13.2% of the total usable area of the house. The man stated that he was therefore allowed to deduct 13.2% of the total VAT on the house as input tax. As a result, he arrived at a much higher input tax than the tax authorities. It has already been determined in case law that a person cannot deduct all VAT on a house with solar panels if he also wanted to build that house without solar panels. See also NTFR 2021/2407 and ‘ Supreme Court confirms limit to VAT deduction for solar panels‘. However, the man believes that this case law does not apply to him. He acquired the solar panels simultaneously with the construction of the house. The house would have been built from the start to install solar panels.
Source Taxence
Latest Posts in "Netherlands"
- No VAT deduction on vacant property if estate agent is instructed to rent out ‘short-stay’
- Hospice Services Taxed at 21% VAT; Renovation VAT Deductible, Not Medically Exempt
- Tax Administration’s Unclear Communication Leads to Court Fee Reimbursement
- France will introduce a handling fee allowance on e-commerce as of 1 March 2026
- Supreme Court Ruling on Classification of Non-Toxic Insecticides Under Tariff Heading 3808 GN
