Owners’ association fees for premises
Community fees for business premises can be a cost of the activity, with the receipt. Fees for the home you live in follow a different rule.
The business premises
If the fee is for the premises where you work, the receipt can be justified as a cost of those premises. You need the document, and the premises have to belong to the activity. Do not use the home formula on that receipt.
- Premises fees: a cost of the activity.
- With the receipt.
- Not the home formula.
The home follows another formula
The fee for the home you live in does not use the premises rule. It follows home ownership costs.
Common questions
Are community fees for the premises deductible?
They can be a cost of the activity, with the premises receipt. Do not mix them with the home community fee.
What about the fee for the home I live in?
It is not the premises rule. It is in home ownership costs.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.