Skip to content
V3179-16 ·7 July 2016 ·consulta-vinculante Medium impact
Tax

Free delivery of goods and services from a supplier to a client is subject to VAT as self-consumption

A company has enquired about the VAT liability regarding the free provision of maintenance goods and services by a supplier. The DGT has ruled that these operations are considered self-consumption and are therefore subject to tax.

In 6 key points

Lifecycle

2016-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact