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Professional Advice

Pregunta al Administrador: Alquiler de azotea

Administrator:  Juan López

Yes, the common areas of a building such as roof, local, facade, deck or any other community space can be put for rent, permiting to the community to earn an extra income with which to face the same costs. However, to be able to agree such rent is necessary the approval on Board of the 3/5 parts of the votes of the owners who represent the 3/5 parts of common shares.

Well, this rental is now considered as an income and therefore should be taxed as such, and must make quarterly VAT returns, although, in the absence of legal personality are the owners which must include the income on its income statement, giving homeowners to finance through a certificate of incomes attributed to each owner and the deductions calculated according to the coefficient of participation of each property.

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