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A taxpayer inquired whether a business owner can deduct VAT from homeowners' association fees and what the invoicing requirements are. The Directorate-General for Taxes (DGT) ruled that while the general rule prevents deduction because the tax is not directly passed on, CJEU case law allows for an exceptional alternative.
Cuestión planteada Las que se relacionan en los hechos.
Los empresarios no pueden deducir el IVA de gastos comunes porque la comunidad no es sujeto pasivo y el impuesto se repercute a ella, no al comunero. No obstante, siguiendo al TJUE, los miembros que sean empresarios pueden deducir las cuotas si poseen un duplicado de la factura a nombre de la comunidad, aunque no desglose su parte proporcional. En este caso, la participación se acreditará con otros documentos como la escritura de división horizontal o estatutos, o mediante una copia de la factura original certificada por el administrador.
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