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An irrigation community has enquired whether transferring part of its water flow to another community in a different catchment area is exempt from VAT as a water management activity. The DGT has ruled that the transaction is subject to VAT and that the income is taxable under Corporation Tax as it constitutes returns from an economic activity.
Cuestión planteada Si la cesión de los derechos de agua de riego que como concesionaria ostenta una comunidad de regantes a otra comunidad de regantes de cuenca hidrográfica distinta ha de entenderse realizada dentro de los supuestos de ordenación y aprovechamiento de las aguas y por tanto considerarse como operación no sujeta por aplicación de lo dispuesto al efecto en el artículo 7.11 de la Ley del Impuesto sobre el Valor Añadido (IVA) o si, por el contrario, ha de entenderse que excede de tales funciones y ha de ser considerada, en consecuencia, como una operación sujeta y no exenta.
La cesión de derechos de agua de riego a terceros mediante contraprestación está sujeta al IVA, siendo la comunidad de regantes el sujeto pasivo. En el Impuesto sobre Sociedades, los rendimientos obtenidos por dicha cesión constituyen actividad económica y no están amparados por la exención de entidades sin ánimo de lucro. El reparto del dinero entre los comuneros no constituye una operación sujeta a IVA para ellos.
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