Skip to content
V3246-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Homeowners' associations must charge VAT on the rental of common areas to third parties

A homeowners' association consulted whether it must apply VAT when distributing maintenance costs and if it holds the status of a taxable person. The Directorate-General for Taxes (DGT) ruled that the distribution of expenses is not subject to VAT, but the rental of common areas is subject to the tax.

In 6 key points

Lifecycle

2019-11-27PublishedPublished 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