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The DGT confirms that payments made to property owners' associations as owners do not need to be included in the annual declaration of operations with third parties.
Cuestión planteada Inclusión, en la Declaración Anual de Operaciones con Terceras Personas, de los pagos efectuados a las Comunidades de Propietarios por el simple hecho de ser propietario de un inmueble.
Las operaciones que deben detallarse en la declaración anual son, por regla general, aquellas que se encuentran en la órbita del Impuesto sobre el Valor Añadido. Por tanto, los pagos efectuados por los propietarios a las Comunidades de propietarios por el simple hecho de ser propietarios no tienen que consignarse en dicha declaración.
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