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A query was raised regarding whether homeowners' associations must itemise VAT or income tax (IRPF) on expense and extraordinary levy receipts. The Directorate-General for Tax (DGT) ruled that they should not charge VAT as they are not considered business entities, nor should they apply income tax withholdings because these payments do not constitute taxable income.
Cuestión planteada Los recibos emitidos por las comunidades de propietarios a dicho organismo, qué impuestos deben llevar desglosados obligatoriamente
Las comunidades de propietarios no son empresarios ni profesionales a efectos del IVA, por lo que actúan como consumidores finales y no pueden repercutir el impuesto ni deducir cuotas. En cuanto al IRPF, los pagos por derramas o gastos de comunidad no son rentas, sino el cumplimiento de una obligación de contribuir a los gastos de conservación del inmueble. Por tanto, no existe obligación de practicar retenciones o ingresos a cuenta.
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