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An Irrigation Community has requested a ruling regarding the taxation of a photovoltaic plant intended for irrigation and the sale of surplus energy. The DGT has determined that the investment is subject to the reverse charge mechanism and that the energy produced is subject to VAT, both in cases of self-consumption and sale.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios contratados por la consultante.
La inversión para la planta fotovoltaica está afecta tanto a actividades no sujetas (riego) como a actividades sujetas (venta de electricidad), por lo que se aplica la inversión del sujeto pasivo. La producción de energía eléctrica está sujeta al impuesto, considerándose autoconsumo asimilado a entrega de bienes y la venta a terceros como entrega de bienes a título oneroso. El tipo aplicable a la venta de energía es el 21%. El derecho a la deducción de las cuotas soportadas dependerá de la afectación de los bienes, debiendo aplicar un criterio razonable y homogéneo para los bienes de uso dual.
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