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A water district asks whether it must submit the annual declaration of operations with third parties (form 347). The DGT responds that although its water distribution and maintenance activities are exempt from VAT, they are considered business activities and thus must report.
Question posed: Whether there is an obligation to submit the annual return of transactions with third parties (Form 347).
Irrigation communities carry out a business activity pursuant to Article 5.two of the LIVA, even if said activity is not subject to tax under Article 7.11. By carrying out business activities and being public law corporations, they are obliged to submit the annual return of transactions with third parties. They must include both the transactions of their activity and the acquisitions of goods or services carried out outside of it that exceed the legal limit.
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