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A company enquired whether homeowners' associations must provide duplicate invoices to allow business-owning co-owners to deduct VAT. The DGT explains that while the general rule requires invoices with a breakdown per recipient, an exceptional alternative exists based on European case law.
Cuestión planteada Sabiendo que los copropietarios sujetos pasivos del Impuesto y empresarios a su vez, pueden deducirse las cuotas del Impuesto soportado, correspondientes a los servicios prestados a comunidades de propietarios, se pregunta sobre la obligación por parte de las comunidades de propietarios de entregar duplicados de las facturas recibidas al consultante y sobre la aplicación del régimen sancionador de la Ley General Tributaria en caso de incumplimiento de dicha obligación.
Los empresarios que pertenecen a comunidades de propietarios que no son sujetos pasivos de IVA pueden deducir las cuotas soportadas si poseen un duplicado de la factura a nombre de la comunidad, aunque no detalle su parte proporcional. En este caso, la participación se acredita con otros documentos como la escritura de división horizontal o estatutos. También es válido usar una copia de la factura original certificada por el administrador de la comunidad. Esta excepción solo aplica si la comunidad no tiene condición de empresario o profesional.
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