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V0476-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

Tenants may only deduct VAT on community fees under specific conditions

A query was raised regarding whether tenants can deduct VAT on homeowners' association fees and what documentation is required. The DGT ruled that if tenants pay these fees, they cannot apply the jurisprudential exception because the members of the community are the landlords, who are the ones holding the status of entrepreneurs or professionals.

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2019-03-06PublishedPublished 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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