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An irrigation community has requested clarification on whether compensation for transferring water use rights for irrigation is exempt from VAT and CIT. The DGT has determined that the transaction is subject to VAT and that the income constitutes an economic activity for CIT purposes.
Cuestión planteada Si en las circunstancias expuestas, de fuerza mayor, la compensación recibida se considera renta no sujeta o exenta en el ámbito del Impuesto sobre el Valor Añadido y del Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, la cesión de derechos de uso de agua a otras comunidades constituye rendimientos de una actividad económica, por lo que no gozan de la exención del artículo 110.1 a) de la LIS. En el IVA, la cesión de derechos de agua de riego a terceros mediante contraprestación está sujeta al impuesto, siendo la comunidad el sujeto pasivo obligado a repercutir la cuota.
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