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V0994-18 19 April 2018 · SG de Tributos Criterion in force
OTRO · responsabilidad subsidiaria

Homeowners' associations are not required to request tax compliance certificates

A homeowners' association inquired whether it must demand tax compliance certificates from its contractors to avoid subsidiary liability. The Directorate-General for Taxes (DGT) ruled that, as the association does not carry out an economic activity, the subsidiary liability provisions under Article 43.1.f of the General Tax Law do not apply.

The question raised

Are they obliged to request the certificate from contractors and subcontractors regarding being up to date with their tax obligations during the 12 months prior to payment to avoid the liability of article 43 1.f of Law 58/2003, of December 17, General Tax Law (BOE of 18)?

The DGT's ruling

Subsidiary liability for the lack of a certificate of being up to date with tax obligations is not enforceable against homeowners' associations. This is because the association does not carry out economic activity, and therefore does not fall under the assumption of article 43.1.f of the General Tax Law. Consequently, it is not necessary to request said certificate from self-employed individuals or companies performing maintenance or construction work.

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