{"id":1450,"date":"2024-01-23T16:11:55","date_gmt":"2024-01-23T15:11:55","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/short-stay-verhuur-niet-voldoende-onderbouwd\/"},"modified":"2026-03-03T10:34:40","modified_gmt":"2026-03-03T09:34:40","slug":"short-stay-rentals-not-sufficiently-substantiated","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/short-stay-verhuur-niet-voldoende-onderbouwd\/","title":{"rendered":"Short stay rentals not sufficiently substantiated"},"content":{"rendered":"

Court of Appeal of The Hague<\/a> ruled that the mere request to the estate agent to let the property taxed with VAT is insufficient to assume an intention to use the property taxed with VAT.<\/p>\n\n\n\n

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

The main rule is that residential lettings are exempt from VAT. One of the exceptions is rentals within the framework of the holiday spending business to persons who only stay there for a short period of time. This exception is now also known by the term short stay rental.<\/p>\n\n\n\n

The case concerns a taxpayer who bought a newly built flat. In 2009, this flat is put into use for VAT-taxed activities, pursuant to which the VAT incurred on the purchase is deducted. From 2010 to 2014, it is rented out on a VAT-exempt basis, resulting in an annual repayment of 1\/10th of the VAT deducted (revision scheme). In 2015, the property is empty and 1\/10th of the VAT is not refunded because the property is intended for VAT taxed use.<\/p>\n\n\n\n

However, taxpayer does not sufficiently substantiate this. He refers only to a telephone request to the estate agent to let short stay. There is no substantiation with an agreement with the estate agent, rental advertisements and the like. It also appears that the flat was offered empty.<\/p>\n\n\n\n

6 months<\/h2>\n\n\n\n

The obvious question is: at what term is it still short stay. For some time, the limit for this was renting out for a maximum of 6 months. This was also included in the VAT Decree on delivery and letting of immovable property. In the recently published new version of this decision<\/a> However, this approval can no longer be found verbatim, but can still be found in the reference to the Notes Table I<\/a>, item b.10).<\/p>\n\n\n\n

This is (partly) because recent jurisprudence no longer seems to focus on the duration of the rental, but rather on the criterion to be exploited in the context of the holiday spending business. It must then involve rentals of:<\/p>\n\n\n\n