Post by account_disabled on Mar 6, 2024 22:59:05 GMT -6
On this occasion we discuss a curious topic: what is the tax base for VAT on self-consumption ? It is curious because, not having consideration - that is how they are defined -, one might well think that they will not have a tax base , since they are free operations . Obviously, this is not the case; The tax base for self-consumption is specifically regulated by the VAT Law , which dedicates two sections of its article 79 to it, depending on whether it concerns goods or services.
VAT self-consumption Index In the case of goods that are delivered free of charge, what is the tax base for self-consumption? Therefore, if there has been any type of alteration, we go to the market Asia Mobile Number List value, is that correct? And hadn't a special rule been added for these operations when they are carried out for private entities of a social nature? And for self-consumption of services? In the case of goods that are delivered free of charge, what is the tax base for self-consumption? The tax base for self-consumption is its cost , as established in article 79.3 of the VAT Law, whether it is goods that are delivered in the same state in which they were acquired or if they have undergone manufacturing processes. or transformation by the transferor or on his own account.
Additionally, the Law establishes that if the value of the assets has undergone alterations as a result of their use, deterioration, obsolescence, debasement, revaluation or any other cause, the value of the assets at the time the change is made will be considered as the tax base. Delivery . Therefore, if there has been any type of alteration, we go to the market value, is that correct? Not quite. The value that must be taken for these purposes is the replacement cost , that is, what the good would cost if it were acquired at the time it was delivered free of charge. Article 74 of the VAT Directive clarifies this.
And hadn't a special rule been added for these operations when they are carried out for private entities of a social nature? That's right, there is a special rule for these operations when they are carried out for private entities of a social nature. Law 7/2022, of April 8, on waste and contaminated soils for a circular economy , in force at this point since 10-4-2022, establishes that, for these purposes, it will be presumed that a total deterioration has taken place. when the operations have as their object goods acquired by non-profit entities defined in accordance with the provisions of article 2 of Law 49/2002, on patronage, provided that they are used by them for the purposes of general interest that they develop in accordance with the provisions of article 3.1 of said Law.
VAT self-consumption Index In the case of goods that are delivered free of charge, what is the tax base for self-consumption? Therefore, if there has been any type of alteration, we go to the market Asia Mobile Number List value, is that correct? And hadn't a special rule been added for these operations when they are carried out for private entities of a social nature? And for self-consumption of services? In the case of goods that are delivered free of charge, what is the tax base for self-consumption? The tax base for self-consumption is its cost , as established in article 79.3 of the VAT Law, whether it is goods that are delivered in the same state in which they were acquired or if they have undergone manufacturing processes. or transformation by the transferor or on his own account.
Additionally, the Law establishes that if the value of the assets has undergone alterations as a result of their use, deterioration, obsolescence, debasement, revaluation or any other cause, the value of the assets at the time the change is made will be considered as the tax base. Delivery . Therefore, if there has been any type of alteration, we go to the market value, is that correct? Not quite. The value that must be taken for these purposes is the replacement cost , that is, what the good would cost if it were acquired at the time it was delivered free of charge. Article 74 of the VAT Directive clarifies this.
And hadn't a special rule been added for these operations when they are carried out for private entities of a social nature? That's right, there is a special rule for these operations when they are carried out for private entities of a social nature. Law 7/2022, of April 8, on waste and contaminated soils for a circular economy , in force at this point since 10-4-2022, establishes that, for these purposes, it will be presumed that a total deterioration has taken place. when the operations have as their object goods acquired by non-profit entities defined in accordance with the provisions of article 2 of Law 49/2002, on patronage, provided that they are used by them for the purposes of general interest that they develop in accordance with the provisions of article 3.1 of said Law.