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A community of property that leases commercial premises asks whether it can deduct the VAT on the extraordinary assessments of the homeowners' association. The DGT explains that, although homeowners' associations are not business owners, methods for deduction exist.
Issue raised: Deductibility of the Value Added Tax quotas corresponding proportionally to said extraordinary assessments.
Business owners may deduct the VAT on extraordinary assessments if the invoice breaks down the proportional base and tax amount for each member. Alternatively, pursuant to CJEU case law, they may deduct the VAT if the invoice is issued to the homeowners' association (which is not a business owner) and they prove their participation with other documents. This second method is only valid if the homeowners' association does not hold the status of a business owner or professional.
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