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A homeowners' association that rents out a terrace for an antenna mast has requested clarification on whether its business-owning members can deduct VAT on building works. The Spanish Tax Agency (DGT) ruled that, as the association is a taxable person due to its rental activity, members may only deduct VAT if the invoice specifies their proportional share or if the association were not considered a business entity.
Cuestión planteada Posibilidad de los propietarios que tienen la condición de empresarios o profesionales de deducirse las cuotas soportadas del Impuesto sobre el Valor Añadido por la propia comunidad correspondientes a las mencionadas obras.
Si la comunidad de propietarios es sujeto pasivo del IVA (por realizar actividades empresariales como arrendamientos), sus miembros empresarios solo podrán deducir el IVA de las obras si la factura consigna de forma distinta y separada la porción de base imponible y cuota repercutida a cada uno. No se puede aplicar el criterio excepcional de la jurisprudencia europea de usar facturas sin desglose si la comunidad tiene la condición de empresario o profesional, ya que esto permitiría la deducción de cuotas no soportadas directamente.
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