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V1414-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Business owners can deduct VAT on community expenses with itemised invoices

A garage owner asks whether the property community must issue invoices so he can deduct VAT on common expenses. The DGT responds that although communities are rarely considered businesses, there are two pathways for deduction depending on the situation.

In 6 key points

Lifecycle

2026-06-05PublishedPublished 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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