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A co-housing cooperative asks whether the use of its apartments, including furniture and cleaning and dining services, is exempt from VAT. The DGT rules that the inclusion of complementary services such as cleaning and dining in furnished homes removes the exemption and subjects the operation to the reduced rate.
The provision of additional services like cleaning and dining in furnished homes removes VAT exemption and subjects the arrangement to the reduced 10% VAT rate.
The tax team reviews your specific situation.
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