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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.
Cuestión planteada Si las cesiones gratuitas del usufructo y de las obras de arte se encontrarán sujetas al Impuesto sobre el Valor Añadido. En su caso, base imponible del Impuesto en dichas operaciones. Deducibilidad de las cuotas del Impuesto soportadas en las obras de rehabilitación de la edificación.
La cesión gratuita del usufructo de un edificio y de obras de arte a una fundación constituye un autoconsumo de servicios según el artículo 12.3 de la Ley del IVA. Al existir vinculación entre las partes, la base imponible será el valor normal de mercado si se cumplen los requisitos del artículo 79.5. El derecho a la deducción de las cuotas soportadas en la rehabilitación del edificio dependerá de que las operaciones derivadas sean sujetas y no exentas.
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