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An Irrigation Community has requested a ruling on whether it qualifies as a business entity when constructing a photovoltaic plant for self-consumption and the sale of surplus energy. The Directorate-General for Taxes (DGT) has determined that the sale of electricity constitutes a business activity subject to VAT, which requires the application of the reverse charge mechanism for the construction of the plant.
Cuestión planteada 1.- Consideración de la consultante como empresario o profesional a efectos del Impuesto sobre el Valor Añadido.
La producción de energía eléctrica para vender el excedente constituye una actividad empresarial sujeta a IVA. Al estar la inversión de la planta afecta tanto a la actividad no sujeta (ordenación de aguas) como a la sujeta (venta de electricidad), se aplica la inversión del sujeto pasivo. El autoconsumo de la energía producida se considera una entrega de bienes asimilada a una operación onerosa sujeta a IVA. La venta de electricidad a terceros se grava con el tipo general del 21%.
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