Pay taxes on cancelled booking [Netherlands]

[Jose6583]

I know that, in the Netherlands (like probably on many other places) we have to include the income from AirBnb on the yearly tax declaration. But what happens if a guest cancelled too close to the check-in date and I, as a host, got some of the money because of the cancellation policy (the guest only got 50% refund)? Do I also have to declare those?

[Mike-And-Jane0]

@Jose6583 It is income even if it came from a cancelled stay. The more difficult question is should you declare 100% of the income and then the 50% refund becomes a cost? It would still mean that your profit is the same and you are taxed on the 50% you got to keep but if there is a VAT threshold it would count toward that.

[Pat271]

I claim the partial income from each cancellation separately as “cancellation fee” income, which is what it actually is. It isn’t income derived from their actual stay.