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V0039-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Free grants of usufruct and artworks to a foundation are subject to VAT for self-consumption

A financial entity asks whether the free grant of a building's usufruct and an art collection to its own foundation is subject to VAT. The DGT responds that these operations are considered self-consumption of services and are therefore subject to tax.

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2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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