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A query was raised regarding whether tenants can deduct VAT on homeowners' association fees and what documentation is required. The DGT ruled that if tenants pay these fees, they cannot apply the jurisprudential exception because the members of the community are the landlords, who are the ones holding the status of entrepreneurs or professionals.
Cuestión planteada Si los arrendatarios, clientes de la consultante, tienen derecho a la deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por la comunidad de propietarios y satisfechas por éstos. En su caso, documentación necesaria para justificar el ejercicio del derecho a la deducción.
Los arrendatarios solo podrán deducir el IVA si la factura de la comunidad desglosa de forma distinta y separada su porción de base imponible y cuota. No pueden aplicar la alternativa excepcional de la jurisprudencia del TJUE basada en duplicados de facturas a nombre de la comunidad, ya que dicha excepción solo cabe cuando la comunidad no es empresario o profesional, y en este caso los miembros de la comunidad son los arrendadores, quienes sí ostentan dicha condición.
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