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A farmer inquired whether they could apply a correction index based on the use of electricity for irrigation. The DGT ruled that to apply this index, both the taxpayer and the irrigation community in which they participate must be registered in the territorial register of the excise duty management office.
Cuestión planteada Aplicación por los agricultores que formen parte de la Comunidad de Regantes y determinen el rendimiento neto por el método de estimación objetiva del índice corrector por cultivos en tierras de regadío que utilicen, a tal efecto, energía eléctrica.
El índice corrector de 0,75 para cultivos en tierras de regadío con energía eléctrica requiere que el titular de la actividad o la comunidad de regantes en la que participe estén inscritos en el registro territorial de la oficina gestora de impuestos especiales (art. 102.2 Ley 38/1992). Al no estar la comunidad de regantes inscrita en dicho registro, no se cumple el requisito para aplicar el índice.
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