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V2604-24 ·18 December 2024 ·consulta-vinculante Medium impact
Tax

Property community can deduct VAT on renovation works and charge it on rent to manager

A property community asks whether it can deduct VAT on renovation works and whether it must charge VAT on renting to a management company. The DGT responds that, as the community is a VAT liable entity carrying out business activity, it may deduct VAT and must charge it on the rental.

In 6 key points

How it affects those involved

Property communities carrying out business activities can deduct VAT on renovation works and must charge VAT on rental to management companies.

Lifecycle

2024-12-18PublishedPublished 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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