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V2878-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

Business owners in homeowners' associations may deduct VAT via itemised invoices or duplicates

A homeowners' association has enquired whether it is possible to invoice the non-subsidised portion for each owner independently. The DGT has ruled that, although associations are not typically considered business entities, members who are business owners may deduct VAT if the invoice itemises their specific share or through duplicates, in accordance with European case law.

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2023-10-25PublishedPublished 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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