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An Irrigation Community has requested a ruling regarding the application of the reverse charge mechanism in the construction of a photovoltaic plant for self-consumption and the sale of surplus energy. The Directorate-General for Taxes (DGT) has determined that, when performing both taxable and non-taxable activities, the entity must apply the reverse charge mechanism and follow the deduction rules applicable to dual entities.
Question raised 1.- Application of the reverse charge mechanism by the taxable person in the acquisition of the photovoltaic plant.
The construction of the photovoltaic plant affects both the water management activity (not taxable) and the sale of electricity (taxable). Therefore, the entity acts as a taxable person and must apply the input tax deduction. Energy production and self-consumption are subject to VAT. As it is a dual entity, the input VAT on capital goods shall be deducted using a reasonable and consistent method of apportionment between the taxable and non-taxable activities.
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