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A coffee capsule distributor has enquired whether it can deduct VAT on goods supplied alongside its products and whether this constitutes self-consumption. The DGT clarifies that if the goods are part of its regular business activity and are supplied as part of promotions (such as a 2-for-1 offer), the transaction is onerous and VAT is deductible; however, if the goods are acquired solely for gifting purposes, there is no right to deduction.
Cuestión planteada Deducibilidad de las cuotas soportadas por la consultante en la adquisición de los bienes que se entregan junto a las cápsulas. Si concurre un supuesto de autoconsumo. Tratamiento de la operación en la base imponible.
Si los bienes entregados forman parte del tráfico habitual de la empresa, las cuotas soportadas son deducibles y las promociones tipo 2x1 se consideran operaciones onerosas con base imponible por el importe de la contraprestación. Si los bienes no son parte del tráfico habitual y se adquieren solo para entregas gratuitas a clientes, no se puede deducir el IVA de su adquisición. En este segundo caso, la entrega gratuita no estará sujeta al impuesto por no haberse podido deducir previamente el IVA.
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