Renting a communal lounge or BBQ area in your condominium now has VAT: what you need to know about the Dian's rule
In the subsidized regime, the annual co-payment cannot exceed COP 1,302,309 in 2026. Photo: iStock
TL;DR
- Condominiums in Colombia must now declare and invoice additional charges for amenities like social rooms, pools, and BBQ areas with 19% VAT.
- The VAT is only applicable when a separate fee is charged for these spaces, beyond the standard monthly administration fee.
- This ruling treats the rental of common areas as a formal economic activity, requiring condominiums to act as service providers.
- Condominium administrators must register as VAT responsible, issue electronic invoices, and file tax declarations, facing potential sanctions for non-compliance.
- Residents may see increased costs for using these amenities, or administrators might adjust budgets to incorporate these services into the regular administration fee.