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A homeowners' association has enquired whether it can deduct VAT on ancillary services and whether its members can deduct the fees paid to the association. The Directorate General for Taxes (DGT) responds that the association is only a taxable person for specific business activities, such as leasing antennas, and that members may deduct VAT provided that invoicing regulations are met or through the exceptional route of European case law.
Cuestión planteada Posibilidad de deducir las cuotas soportadas por estos servicios, preferiblemente por la propia comunidad de propietarios.
La comunidad de propietarios es consumidor final y no puede deducir el IVA de servicios de mantenimiento, salvo por la actividad de arrendamiento de elementos comunes. Los miembros empresarios pueden deducir el IVA si la factura desglosa su parte proporcional de base e impuesto. Alternativamente, por jurisprudencia del TJUE, pueden deducir el IVA mediante un duplicado de la factura a nombre de la comunidad, acreditando su participación con otros documentos, siempre que la comunidad no sea empresario.
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