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A property owner renting a residence subject to VAT has enquired whether they can deduct the VAT on common expenses paid to the homeowners' association. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the invoice breaks down the proportional share or follows an alternative method based on European case law.
Cuestión planteada Si el consultante puede deducir la parte de las cuotas del Impuesto sobre el Valor Añadido repercutidas a la comunidad propietarios, que correspondan a los gastos satisfechos a ésta.
Los empresarios o profesionales pueden deducir el IVA de los gastos de la comunidad si la factura consigna, de forma distinta y separada, la porción de base imponible y cuota repercutida a cada propietario. Alternativamente, según la jurisprudencia del TJUE, un empresario puede deducir las cuotas soportadas a través de la comunidad mediante un duplicado de la factura a nombre de esta, aunque no conste el desglose, acreditando su participación con otros documentos. Esta opción solo es válida si la comunidad no tiene la condición de empresario o profesional.
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