Суд Кюрасао разрешил налоговым органам использовать данные о потреблении воды и электричества для проверки сдачи в аренду

WILLEMSTAD – Curaçao’s tax authorities are permitted to use water and electricity consumption data from Aqualectra to determine whether vacation properties are being rented to tourists, the Court of First Instance of Curaçao has ruled. The decision came in a tax case involving a Netherlands-based owner of three villas in Curaçao. The properties were rented for short stays and advertised through platforms including Airbnb, Micazu, VRBO, Tripadvisor, Despegar and Marktplaats. According to the tax authorities, no turnover tax or insufficient turnover tax had been paid on rental income over several years. The Stichting Belasting Accountants Bureau (SBAB), acting on behalf of the tax inspector, investigated the rental activity. Because the owner did not provide sufficient information, investigators obtained water and electricity consumption data from Aqualectra and used it to reconstruct periods when the villas were occupied. Investigators also examined rental prices advertised online to estimate revenue generated by the properties. The owner argued that obtaining the utility data without his permission violated his right to privacy. The Court acknowledged that using such information can constitute an interference with private life but concluded that the interference was legally permitted. Under Curaçao’s tax legislation, Aqualectra can be required to provide information necessary for determining the tax liability of third parties. The Court also found that the use of the consumption data in this particular investigation was not disproportionate. The ruling could have broader implications for vacation-rental owners because it confirms that Curaçao’s tax authorities are not limited to examining a landlord’s own administration. Information held by third parties, including utility consumption records, can also be used when investigating whether properties are generating taxable rental income. The case involved assessments covering 2019 through 2022 and portions of 2023 and 2024. The Court ultimately upheld the additional turnover-tax assessments.