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A garage owner asks whether the property community must issue invoices so he can deduct VAT on common expenses. The DGT responds that although communities are rarely considered businesses, there are two pathways for deduction depending on the situation.
Question posed: Whether there is an obligation for the homeowners' association to issue an invoice for the expenses corresponding to them for the purpose of being able to deduct the corresponding Value Added Tax amount incurred by them.
If the invoice breaks down the taxable base and the VAT amount for each member, they may deduct their proportional part if they are entrepreneurs. Alternatively, based on CJEU case law, an entrepreneur may deduct the VAT by means of a duplicate invoice issued in the name of the community, provided that the latter is not an entrepreneur or professional. In this second case, the participation may be substantiated with other documents such as the deed of horizontal division.
What is published here, applied to a company or a specific case. The first meeting is free.
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