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The inquiry concerns VAT liability and the deductibility of fees for an irrigation community. The DGT clarifies that the distribution and commercialisation of water is not an exempt operation but is subject to VAT, whereas the management and use of water resources remain outside the scope of the tax.
Cuestión planteada Sujeción al IVA. Deducibilidad de las cuotas soportadas.
Las operaciones de distribución y comercialización de agua realizadas por comunidades de regantes están sujetas al IVA, excluyéndose del supuesto de no sujeción del artículo 7.11 de la Ley 37/1992. Por el contrario, las operaciones de ordenación y aprovechamiento de aguas no están sujetas al impuesto. En caso de actividades duales, las cuotas soportadas por bienes destinados exclusivamente a operaciones no sujetas no son deducibles, debiendo aplicarse un criterio razonable y homogéneo para los bienes destinados a actividades sujetas y no sujetas simultáneamente.
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