Skip to content
V1715-17 ·4 July 2017 ·consulta-vinculante Medium impact
Tax

Homeowners' associations must not charge VAT on community fees or special levies

A query was raised regarding whether a homeowners' association should charge VAT to its members on community fees. The Directorate-General for Taxes (DGT) ruled that, as a general rule, they should not, as they do not act as businesses or professionals.

In 6 key points

Lifecycle

2017-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact