Skip to content
V0263-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Co-owners who are business owners can deduct VAT on common expenses via invoice breakdown or duplicates

A homeowners' association consulted whether the distribution of common service costs (cleaning, Wi-Fi, etc.) among its members is subject to VAT. The DGT ruled that the distribution of expenses does not constitute a business activity of the association, but specifies how co-owners who are business owners may deduct these costs.

In 6 key points

Lifecycle

2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact