{"id":1382,"date":"2023-07-04T09:00:37","date_gmt":"2023-07-04T07:00:37","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-mia-bij-short-stay\/"},"modified":"2026-03-03T10:34:33","modified_gmt":"2026-03-03T09:34:33","slug":"no-mia-for-short-stays","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-mia-bij-short-stay\/","title":{"rendered":"No MIA at short stay"},"content":{"rendered":"

The term \u201cshort stay\u201d is usually encountered in the context of VAT. In the case of Gelderland District Court<\/a> However, the issue at hand was the application of the MIA.<\/p>\n\n\n\n

Short stay<\/h2>\n\n\n\n

The term \u2018short stay\u2019 refers to the temporary occupation of residential accommodation. \u2018Temporary\u2019 means a period of between 7 days and 6 months. Under VAT rules, this is not, in principle, considered the letting of residential accommodation \u2013 which is subject to a VAT exemption \u2013 but rather a VAT-taxable business activity. The advantage of this is that input VAT, for example on (costly) construction or renovation work, can be deducted.<\/p>\n\n\n\n

MIA<\/h2>\n\n\n\n

MIA is the abbreviation for Environmental Investment Allowance. For environmental investments included on the environmental list, a business owner may deduct a percentage of the expenditure incurred on the investment from their profits. However, investments in residential property are not eligible for MIA.<\/p>\n\n\n\n

The party concerned in the case heard by the Gelderland District Court argued that he was not letting out residential properties, but hotel rooms. The rooms could be rented for up to six months, were cleaned daily and the bed linen was changed regularly. MIA can, however, be claimed for environmental investments in hotel rooms.<\/p>\n\n\n\n

The Court ruled that the MIA can only be applied if the apartments are made available to guests exclusively as part of a hotel package. The Court cites, amongst other things, a 2019 judgment of the Supreme Court. In that judgment, the Supreme Court ruled that a B&B cannot be classified as a hotel because the buildings, by their nature and layout, are dwellings and are intended to be used as such.<\/p>","protected":false},"excerpt":{"rendered":"

Het begrip “short stay” komen we meestal tegen in het kader van de BTW. Bij Rechtbank Gelderland was echter de toepassing van de MIA aan de orde. Short stay Met short stay wordt bedoeld het tijdelijk bewonen van een woonruimte. Tijdelijk houdt in een periode van tussen de 7 dagen en 6 maanden. In de […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1382","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1382"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1382\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}