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A water users' association asks whether hydraulic infrastructure works for water distribution are exempt from VAT. The DGT confirms these works, as part of water distribution activities, are subject to the reduced 10% VAT rate.
Cuestión planteada Sujeción de las operaciones al Impuesto sobre el Valor Añadido y tipo impositivo aplicable, así como si estas obras tendrán la consideración de bienes de inversión y el Impuesto soportado en su ejecución podrá ser deducido por la consultante.
La ejecución de obras de infraestructuras hidráulicas destinadas a la distribución y almacenamiento de aguas para riego, efectuadas en favor de los comuneros, se considera una actividad de distribución de agua sujeta al IVA. Por tanto, el coste de dichas obras y la cuota de suministro forman parte de la base imponible del suministro de agua de riego, gravada al tipo reducido del 10%. Al ser operaciones sujetas, las cuotas soportadas en su ejecución generan derecho a deducción, debiendo regularizarse si las edificaciones se consideran bienes de inversión.
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