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V2979-19 ·25 October 2019 ·consulta-vinculante Medium impact
Tax

Recharging common parking expenses to a community of assignees is subject to VAT

A company managing a mixed-use car park has requested clarification on whether recharging maintenance and common service costs to a community of residents is subject to VAT and if an invoice must be issued. The DGT has ruled that such recharging constitutes a taxable transaction and must be documented via an invoice.

In 6 key points

How it affects those involved

This ruling clarifies that the recovery of costs by a concessionaire from a community of assignees is not a mere reimbursement of expenses but a taxable supply of services, requiring the application of VAT and the issuance of formal invoices.

Lifecycle

2019-10-25PublishedPublished 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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