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El IVA y las comunidades de regantes: un análisis crítico

Author

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  • Estefanía López Llopis

    (Universidad de Alicante)

Abstract

El artículo 7.11.º LIVA declara no sujetas al impuesto las operaciones realizadas por las comunidades de regantes para la ordenación y aprovechamiento de las aguas. En el presente trabajo se realiza un análisis exhaustivo del referido precepto, así como de los efectos asociados a su aplicación práctica, desde una doble perspectiva: nacional y comunitaria. Los resultados alcanzados permiten concluir que el artículo 7.11.º es incoherente con el artículo 7.8.º del mismo texto legal, es contrario a la Directiva comunitaria en materia de IVA, atenta contra el principio de neutralidad fiscal e incide negativa-mente sobre el precio de los productos agrícolas.

Suggested Citation

  • Estefanía López Llopis, 2019. "El IVA y las comunidades de regantes: un análisis crítico," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 172(3), pages 79-104, September.
    • Handle: RePEc:hpe:crotri:y:2019:v:172:i:3:p:79-104
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    File URL: https://www.ief.es/vdocs/publicaciones/1/172.pdf#page=79
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    Keywords

    Impuesto sobre el Valor Añadido; fiscalidad del agua; comunidades de regantes; Derecho comunitario;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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