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A query was raised regarding whether a shopping centre's community of owners must charge VAT on the distribution of expenses and if co-owners can deduct it. The DGT clarifies that the distribution of common expenses is not subject to VAT, but the provision of specific community services is subject to the tax.
Cuestión planteada Se cuestiona si, en el reparto proporcional de gastos comunes del centro comercial, debe repercutir el Impuesto sobre el Valor Añadido a los comuneros, así como, la posibilidad de deducción de las cuotas del Impuesto soportadas por parte de los mismos.
El reparto de gastos comunes es una actividad de consumidor final sin IVA. No obstante, si la comunidad presta servicios en nombre propio (como vigilancia), debe repercutir IVA. Los comuneros empresarios pueden deducir dicho IVA si la factura desglosa su parte proporcional o, excepcionalmente por jurisprudencia del TJUE, mediante un duplicado de la factura a nombre de la comunidad acreditando su participación. No procede la modificación de la base imponible por impago si existe vinculación entre la comunidad y los comuneros.
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