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A homeowners' association enquired whether it could charge VAT on services that were not previously billed. The Directorate General for Taxes (DGT) ruled that homeowners' associations are end consumers rather than businesses; therefore, they are unable to charge VAT to members or claim tax deductions.
Cuestión planteada Se plantea el consultante si viene obligado a soportar la repercusión de las cuotas mencionadas así como la forma correcta para la repercusión de las mismas y su importe.
Las comunidades de propietarios, por regla general, no son empresarios o profesionales a efectos del IVA al no realizar actividades empresariales. Al ser consumidores finales, no pueden repercutir el impuesto a los comuneros mediante derramas ni deducir las cuotas soportadas. Asimismo, si la comunidad no es empresario, no procede la rectificación de cuotas para aumentar el importe repercutido a destinatarios que tampoco sean empresarios.
What is published here, applied to a company or a specific case. The first meeting is free.
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