- The maatschap (partnership) rented out the roof of its residential property to one of the partners for solar panel installation and operation.
- The maatschap’s claim to deduct the input VAT on the roof’s construction was denied by the tax authority.
- The court ruled there was no direct and immediate link between the construction costs and the rental activity, as the roof would have been built regardless of the solar panels.
- The rental of the roof, being part of a residential property, did not qualify for the option to tax the rental.
- The court examined whether the rental of the roof constituted an economic activity for VAT purposes and concluded it did, despite low rental income.
- The lack of a direct and immediate link between construction costs and rental activity meant the input VAT on construction could not be deducted.
- The court emphasized the roof was part of a residential property and would have been constructed regardless of the solar panel installation, indicating the construction costs were for private purposes.
- The option to tax the rental was not available as the rental concerned a part of a residential property.
Source: uitspraken.rechtspraak.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.
