Skip to content
V2619-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Homeowners' associations may charge VAT on expense re-invoicing if acting as businesses

A homeowners' association that leases its facade for advertising purposes has enquired whether it can charge VAT when re-invoicing air conditioning costs to co-owners. The Directorate-General for Taxes (DGT) has ruled that, by conducting a business activity (leasing), the association acts as a taxable person and may therefore charge VAT when re-invoicing expenses to its members.

In 6 key points

Lifecycle

2015-09-08PublishedPublished 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