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A query was raised regarding whether co-owners conducting business activities can deduct VAT on common expenses incurred by the homeowners' association. The Directorate-General for Taxes (DGT) indicates that, as a general rule, they cannot deduct VAT if the invoice is charged to the association rather than to them directly, except in specific cases involving invoicing exceptions or case law.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido relativas a dichos gastos comunes por los comuneros que ejercen actividades empresariales.
Si la comunidad de propietarios es empresario, los comuneros solo podrán deducir el IVA si las facturas consignan de forma separada su parte proporcional de base imponible y cuota. Alternativamente, según la jurisprudencia del TJUE, si la comunidad no es empresario, los comuneros empresarios pueden deducir el IVA mediante duplicados de factura a nombre de la comunidad, acreditando su parte con otros documentos. Si la comunidad sí es empresario, se deben cumplir estrictamente los requisitos formales de desglose en la factura.
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