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A homeowners' association that leases its facade for advertising purposes has enquired whether it can charge VAT when re-invoicing air conditioning costs to co-owners. The Directorate-General for Taxes (DGT) has ruled that, by conducting a business activity (leasing), the association acts as a taxable person and may therefore charge VAT when re-invoicing expenses to its members.
Cuestión planteada Confirmación de que el proceder de la comunidad es correcto en cuanto a la emisión de facturas de consumos individualizados y repercusión del IVA.
Las comunidades de propietarios no son empresarios por su actividad de mantenimiento, pero sí lo son cuando realizan actividades empresariales como el arrendamiento de elementos comunes. En este caso, la comunidad debe repercutir el IVA en la factura de los gastos refacturados a cada comunero. Para que los comuneros puedan deducir dicho impuesto, la comunidad debe emitirles una factura individualizada con la repercusión del IVA correspondiente.
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