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A sub-community of commercial premises engaged in marketing and promotional activities has requested clarification on whether VAT should be applied to owners' fees, which include the re-invoicing of utilities and other expenses. The Directorate-General for Taxes (DGT) has ruled that the sub-community acts as a business entity and that the re-invoicing of expenses constitutes a service provision subject to VAT.
Cuestión planteada Si la sub comunidad de propietarios debe repercutir el Impuesto sobre el Valor Añadido sobre la cuota de cada propietario.
La subcomunidad de propietarios tiene la condición de empresario o profesional y sus entregas de bienes o servicios están sujetas al IVA. Al no cumplir los requisitos de suplidos, la refacturación de gastos independientes es una prestación de servicios sujeta al tipo general del 21%. Si los gastos fueran accesorios de una prestación principal, recibirían el mismo tratamiento que esta, pero en este caso tributarán de forma autónoma. La base imponible se determinará según lo pactado contractualmente.
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