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A company has requested clarification on whether it must settle VAT on income received from a homeowners' association arising from the rental of antennas in common areas. The Directorate General for Taxes (DGT) has ruled that the homeowners' association acts as the entrepreneur and is the taxable person for the tax.
Cuestión planteada ¿Cómo debe actuar la sociedad consultante respecto al IVA?
La comunidad de propietarios, al afectar los elementos comunes al arrendamiento, adquiere la condición de empresario o profesional y de sujeto pasivo del IVA. Por tanto, es la comunidad quien debe cumplir las obligaciones tributarias y liquidar el impuesto. A la entidad consultante no le corresponde el cumplimiento de ninguna obligación tributaria, formal o material respecto de estas operaciones.
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