This is apparent from a position from a knowledge group from the tax authorities. Such a knowledge group contains experts who answer questions about how certain laws and regulations should be applied. Usually the reason for bringing such a position out is a case from practice.
Exemption
In this case that was a 34 -year -old starter who bought an apartment for 500,000 euros. The buyer therefore thought he was entitled to an exemption from transfer tax: a tax of 2 percent that buyers pay on the purchase price of their home. However, starters up to the age of 35 are exempt, provided that the purchase price does not exceed 525,000 euros. In this case, that exemption would save the man 10,000 euros.
But there was also a loan, which was taken out by the VVE. The buyer had to take over part of 30,000 euros. And, it now appears, that loan must be added to the ‘measure’ for the levying of the transfer tax when calculating the transfer tax. It consists of the purchase price and a possible burden.
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The benchmark therefore amounts to 530,000 euros and that is 5,000 euros too much to be eligible for the exemption. The starter therefore owes 10,000 euros to the tax authorities.
Debt
In this case, the buyer suffers from the bad financial position of the VvE. If there is money in the greenhouse of that VVE, he would have been allowed to deduct his share from the loan. However, the VvE has only debts and no possessions, which will be the 34-year-old apartment owner.