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A homeowners' association consulted whether it must apply VAT when distributing maintenance costs and if it holds the status of a taxable person. The Directorate-General for Taxes (DGT) ruled that the distribution of expenses is not subject to VAT, but the rental of common areas is subject to the tax.
Question posed: Whether the taxpayer holds the status of a taxable person or professional for Value Added Tax purposes, and whether Value Added Tax must be charged in the allocation of building expenses (such as maintenance of common elements, utilities, or services such as concierge and administration).
The allocation of common expenses among co-owners does not constitute a business activity; therefore, the community acts as a final consumer without charging VAT or deducting input tax. However, the leasing of common areas to third parties constitutes a provision of services that grants the community the status of a taxable person. This rental of common areas not intended for residential use is subject to VAT at the general rate of 21%.
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