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An irrigation community asks whether it must charge VAT on works for infrastructure and water supply. The DGT confirms these works fall under water distribution activities and are therefore subject to VAT.
Question posed: Whether the taxpayer must charge Value Added Tax to the members when they satisfy the costs corresponding to the execution of these works and the water supply itself and, where applicable, the rate of Value Added Tax to which the operation is subject.
The execution of construction works for hydraulic infrastructure intended for the distribution and storage of granted waters does not constitute a non-taxable land management and exploitation activity, but rather a water distribution activity subject to VAT. Therefore, the pass-through of the cost of said works together with the supply fee forms part of the taxable base for the distribution of irrigation water. This operation is taxed at the reduced rate of 10% pursuant to Article 91.One.1.4º of Law 37/1992.
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