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A query was raised regarding whether a homeowners' association of a hotel complex is a taxable person for VAT purposes and how the taxable base for its leases should be determined. The DGT ruled that, as a general rule, these associations are not considered businesses or professionals, although the individual owners who carry out the leasing activities are.
Cuestión planteada Sujeción al Impuesto de tales operaciones y base imponible de las mismas.
Las comunidades de propietarios, por lo general, no tienen la condición de sujetos pasivos del IVA al no realizar actividades empresariales. No obstante, si desarrollan actividades como promoción o arrendamiento, sí adquieren dicha condición. En los arrendamientos sujetos a IVA, la base imponible incluye la renta y cualquier crédito efectivo derivado de la prestación, como gastos de comunidad o IBI repercutidos. Los propietarios empresarios pueden deducir el IVA soportado por la comunidad si la factura desglosa su parte o, excepcionalmente por jurisprudencia del TJUE, mediante duplicados de la factura a nombre de la comunidad acreditando su participación con otros documentos.
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