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V0749-19 ·3 April 2019 ·consulta-vinculante Medium impact
Tax

VAT on homeowners' association expenses may be deductible if invoicing requirements are met

A company enquired whether it could deduct VAT from the service charge contributions of the homeowners' association of which it is a member. The DGT ruled that this is possible if the invoice provides a breakdown of the proportional share or via an alternative method based on European case law.

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2019-04-03PublishedPublished 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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