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A seniors' cooperative asks whether the use of housing together with maintenance and laundry services constitutes a single service eligible for the reduced 10% VAT rate. The DGT determines that the housing rental is subject to 10% VAT as it is neither social assistance nor an exempt lease, but the other services must be assessed separately.
The rental of housing with maintenance and laundry services is taxed at 10% VAT, while additional services must be evaluated individually.
The tax team reviews your specific situation.
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