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An irrigation community has requested clarification on whether it can deduct VAT for hydraulic works and a photovoltaic plant, and whether levies (derramas) are subject to VAT. The Directorate General for Taxes (DGT) ruled that the photovoltaic plant generates taxable activities (self-consumption and sale of surplus energy) and that levies for common community expenses are not subject to VAT.
Cuestión planteada Si las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante en la construcción de dichas instalaciones serán deducibles y si las derramas que satisfagan los comuneros para su financiación se encontrarán sujetas a dicho impuesto.
La comunidad actúa como empresario al adquirir infraestructuras afectas tanto a actividades no sujetas (ordenación de aguas) como sujetas (venta de electricidad). Las cuotas de IVA de bienes destinados a ambas actividades se deducirán aplicando un criterio razonable y homogéneo de imputación. Las derramas para gastos comunes de la comunidad no están sujetas al impuesto si la planta fotovoltaica forma parte de los medios adscritos a la ordenación del riego.
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