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A water users' association asks whether payments for hydraulic infrastructure projects are subject to VAT. The DGT rules that such works, being essential for water distribution, constitute a distribution activity subject to tax.
Question raised: Liability for Value Added Tax on assessments collected from members, the applicable tax rate, as well as the deduction of tax incurred on the construction of infrastructure works.
The execution of hydraulic infrastructure works for the distribution and storage of granted waters is a water distribution activity subject to VAT. Therefore, the passing on of the cost of such works to the members and the supply fee form part of the taxable base taxed at the reduced rate of 10%. As these are taxable operations, the entity is entitled to the deduction of the input VAT, and must regularize the quotas if the works have the status of buildings.
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