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A query was raised regarding whether co-owners of an industrial estate, acting as business entities, can deduct VAT on services provided by the urban development and maintenance entity. The DGT ruled that the entity is a taxable person and must charge VAT on non-exempt services, thereby allowing members to claim deductions provided they meet the legal requirements.
Cuestión planteada Posibilidad de que los copropietarios, sujetos pasivos del Impuesto y empresarios a su vez, puedan deducirse las cuotas del Impuesto soportado, correspondientes a los servicios prestados por la entidad consultante.
La entidad urbanística tiene la condición de empresario y debe repercutir el IVA en la refacturación de gastos a sus miembros, salvo en los servicios para la conservación de espacios de dominio y uso público, que están exentos por el artículo 20.Uno.12º de la Ley 37/1992. Para que los copropietarios empresarios puedan deducirse el impuesto, la entidad debe emitirles una factura donde se repercuta correctamente el IVA. La deducción estará condicionada al cumplimiento de los requisitos de los artículos 92 y siguientes de la Ley 37/1992.
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