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A homeowners' association renting out garage spaces has enquired whether it can deduct VAT on its expenses. The DGT has ruled that while VAT on services directly related to the rental activity is deductible, VAT on common maintenance expenses is not, as the association acts as the final consumer in those instances.
Question posed: Possibility of deducting the fees incurred for these services.
The homeowners' association is a taxable person for VAT purposes when it carries out business activities, such as the leasing of garages, and may deduct the tax incurred on goods and services intended for said activity. Maintenance expenses and common services are not deductible by the association as it acts as the final consumer. Business members of the association may only deduct the VAT on common expenses if the invoice breaks down their proportional share or, exceptionally by case law, through a duplicate invoice in the name of the association and by proving their participation.
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