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V0469-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Property managers for homeowners' associations must charge VAT and issue invoices for their services

A pensioner managing a homeowners' association has enquired whether they must apply VAT to their fees and comply with invoicing obligations. The Directorate-General for Taxes (DGT) has ruled that their services are subject to the tax and that they must fulfil all tax obligations.

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Lifecycle

2017-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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