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A company acquiring property through insolvency proceedings has enquired whether it can deduct VAT on homeowners' association fees (both prior to and following the acquisition) and what requirements must be met. The DGT has ruled that VAT on fees incurred before the acquisition cannot be deducted; however, fees incurred after the acquisition are deductible provided that invoicing requirements are met or via European case law.
Cuestión planteada Derecho a la deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por la comunidad de propietarios con anterioridad a la adquisición por el consultante y, en su caso las posteriores, así como los requisitos formales que se deben cumplir para practicar la deducción.
Las comunidades de propietarios no son empresarios y son consumidores finales, por lo que no pueden deducir IVA ni repercutirlo. Un empresario miembro de la comunidad puede deducir el IVA si la factura desglosa su parte proporcional o, según la jurisprudencia del TJUE, si posee un duplicado de la factura a nombre de la comunidad aunque no desglose su cuota, acreditando su participación por otros medios. No es posible deducir cuotas soportadas por la comunidad con anterioridad a la adquisición de los inmuebles.
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