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An Irrigation Community has requested a ruling on whether energy production at a photovoltaic plant constitutes a business activity and how energy supplied to its members or sold to the market is taxed. The DGT has determined that the sale of surplus energy and self-consumption are subject to VAT, whereas the distribution of energy costs for irrigation may be exempt from VAT if it forms part of water management.
Cuestión planteada 1. Ampliación de lo señalado en la contestación vinculante de 10 de diciembre de 2019, consulta tributaria V3353-19. En particular desea conocer, si la producción de energía en la planta fotovoltaica se considera una actividad empresarial y profesional a efectos del Impuesto sobre el Valor Añadido y tributación en el Impuesto de las entregas a título oneroso de energía eléctrica efectuada a los comuneros en lugar de destinarla al autoconsumo.
La producción de energía eléctrica con intención de intervenir en el mercado constituye una actividad empresarial o profesional sujeta al IVA. El autoconsumo de la energía producida se considera una entrega de bienes asimilada a una entrega a título oneroso. La venta de excedentes de energía eléctrica a terceros es una entrega de bienes sujeta al impuesto con el tipo general del 21%. No obstante, si la energía se usa para el riego y su coste se repercute equitativamente a los comuneros como gasto común de la actividad de ordenación de aguas, dicha operación no estará sujeta al IVA.
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