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A real estate leasing company has enquired whether a consumption document issued by a utility provider serves as sufficient evidence to deduct VAT. The Directorate General for Taxes (DGT) has ruled that the document in question does not meet the requirements of a formal invoice and that, as a general rule, members of a homeowners' association cannot deduct the VAT incurred by the association, except in specific circumstances.
Cuestión planteada Posibilidad de utilizar el documento recibido como justificante del derecho a la deducción.
Para deducir el IVA, el documento debe ser una factura que cumpla con los requisitos de contenido del Reglamento de facturación, incluyendo NIF y domicilio de emisor y receptor. Los empresarios que forman parte de una comunidad de propietarios no pueden deducir el IVA soportado por la comunidad porque no les es repercutido directamente, salvo que posean un duplicado de la factura a nombre de la comunidad (aplicando jurisprudencia del TJUE) o que la factura desglose la parte proporcional a cada propietario. Además, la deducción solo procede si los bienes o servicios se usan en operaciones sujetas y no exentas.
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