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V1696-25 ·18 September 2025 ·consulta-vinculante Medium impact
Tax

Property owners' associations can deduct VAT on commercial rental expenses

The DGT confirms that while property owners' associations are usually end consumers, when carrying out commercial rental activities, they become VAT payers and may deduct VAT on expenses related to such activities.

In 6 key points

Lifecycle

2025-09-18PublishedPublished 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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