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A homeowners' association of a shopping centre has enquired whether it must apply VAT when recharging water consumption to entities that are not members of the association. The Directorate General for Taxes (DGT) has ruled that, as the association acts in its own name when supplying third parties, it is carrying out a business activity subject to VAT.
Cuestión planteada Sujeción al Impuesto de dicha repercusión del consumo de agua a los no comuneros y, en su caso, tipo impositivo aplicable.
Cuando una comunidad de propietarios suministra agua a entidades que no forman parte de la misma, actúa como sujeto pasivo del IVA al realizar una entrega de bienes en nombre propio. En este caso, debe repercutir la cuota correspondiente y puede deducir el impuesto soportado por las adquisiciones destinadas a dicha actividad. El tipo impositivo aplicable al suministro de agua es el reducido del 10%.
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