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V2238-14 ·2 September 2014 ·consulta-vinculante Medium impact
Tax

Homeowners' associations are not considered businesses or professionals for VAT purposes

A query was raised regarding whether a homeowners' association governed by the Horizontal Property Act that does not carry out business activities is subject to VAT. The Directorate-General for Taxes (DGT) ruled that these associations are not businesses or professionals, but rather final consumers.

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2014-09-02PublishedPublished 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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