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V4244-16 ·4 October 2016 ·consulta-vinculante Medium impact
Tax

Homeowners' associations must be named as recipients on invoices and taxed at 21% for the construction of sports facilities

A homeowners' association sought clarification regarding the VAT rate and invoicing for the construction of a tennis court and social club following a court ruling. The Directorate General for Taxes (DGT) ruled that the association is the recipient of the invoice and that the works are subject to the standard VAT rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT obligations for homeowners' associations undertaking construction works, confirming they are the direct recipients of services and must apply the standard VAT rate.

Lifecycle

2016-10-04PublishedPublished 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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