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A homeowners' association sought clarification regarding the VAT rate and invoicing for the construction of a tennis court and social club following a court ruling. The Directorate General for Taxes (DGT) ruled that the association is the recipient of the invoice and that the works are subject to the standard VAT rate.
Cuestión planteada Tipo impositivo aplicable y facturación de las operaciones.
La comunidad de propietarios es el destinatario de la operación por ser la acreedora en la relación jurídica, independientemente de que el pago lo realice la promotora. Las obras de construcción de instalaciones deportivas, como pistas de tenis o piscinas, tributan al tipo general del 21% por no estar incluidas en el tipo reducido de edificaciones destinadas a viviendas. La comunidad de propietarios no tiene la condición de sujeto pasivo por realizar actividades empresariales, sino de consumidor final.
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