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An irrigation community asks whether water distribution and repair works are subject to VAT. The DGT determines that these activities constitute water distribution and therefore VAT must be charged.
Cuestión planteada Si la consultante debe repercutir el Impuesto sobre el Valor Añadido por la actividad de distribución de agua a sus comuneros, así como por la ejecución de las obras consultadas. La consultante también plantea la deducibilidad de las cuotas soportadas por la ejecución de las obras de la infraestructura hidráulica y si resulta aplicable a las ejecuciones de obra consultadas el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La distribución de agua y la ejecución de obras de infraestructura hidráulica para riego realizadas por comunidades de regantes están sujetas al IVA. El coste de dichas obras, al integrarse en la contraprestación del suministro, queda gravado con el tipo reducido del 10%. Al ser operaciones sujetas, las cuotas soportadas por las obras generan derecho a deducción, debiendo regularizarse si se consideran bienes de inversión. No aplica la inversión del sujeto pasivo si no se cumplen los requisitos de urbanización o construcción de edificaciones.
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