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V1968-17 ·20 July 2017 ·consulta-vinculante Medium impact
Tax

Business owners in homeowners' associations may deduct VAT under specific conditions

A company enquired whether homeowners' associations must provide duplicate invoices to allow business-owning co-owners to deduct VAT. The DGT explains that while the general rule requires invoices with a breakdown per recipient, an exceptional alternative exists based on European case law.

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2017-07-20PublishedPublished 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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