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A query was raised regarding whether a homeowners' association must issue invoices for service charge collections and whether these contributions must be reported in the annual declaration of transactions with third parties. The Directorate-General for Taxes (DGT) ruled that, as a general rule, these associations are not considered business entities and cannot charge VAT, although they are required to report their acquisitions of goods and services.
Cuestión planteada Si la comunidad de propietarios debe expedir factura por el cobro de cuotas a los comuneros. Alcance de la obligación de suministro de información sobre operaciones con terceras personas.
Las comunidades de propietarios no son empresarios o profesionales al gestionar gastos comunes, sino consumidores finales. Por tanto, no pueden repercutir IVA en el cobro de cuotas o derramas ni deducir el impuesto soportado. Solo deben emitir factura con IVA si realizan actividades empresariales, como el arrendamiento de espacios comunes. Respecto a la declaración de operaciones con terceros, deben incluir las adquisiciones de bienes o servicios que realicen, aunque no tengan actividad empresarial.
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