Roof Rental for Solar Panels Exempt from VAT, No Input Tax Refund Allowed: Court Ruling

• The court ruled that renting a roof for solar panel installation is exempt from VAT.
• The taxpayer, a partnership between two spouses, rented part of their home’s roof for solar panels.
• The taxpayer opted to apply the VAT regime to the rental.
• The court determined that roof construction expenses were for private purposes and would have been incurred regardless of the rental.
• As the rental is VAT-exempt, the taxpayer cannot claim a refund for the input tax on roof construction.
• The court dismissed the taxpayer’s argument that the rental is an economic activity.
• The court also rejected the taxpayer’s appeal to the principle of fiscal neutrality.
• The final ruling confirmed that the rental is VAT-exempt and no input tax refund is allowed.

Source: nlfiscaal.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.