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the Netherlands

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No VAT deduction for vacant property if real estate agent receives short-stay rental assignment

  • A vacant property can still be considered for VAT-exempt purposes even if a real estate agent is given a short-stay rental assignment.
  • The taxpayer cannot rely on the non-revision for the year 2014.
  • A FSV registration does not prevent corrections from being imposed.

Source: taxlive.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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