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A taxpayer engaged in both agricultural and livestock activities has enquired whether using their own maize to feed livestock requires self-invoicing. The DGT has determined that this does not constitute self-supply for VAT or Income Tax purposes.
Cuestión planteada Si por esta operación de consumo de maíz por sus vacas debe autofacturarse y declarar un autoconsumo o, por el contrario, es una operación interna sin trascendencia en el IVA y en el IRPF.
En el IVA, el uso de maíz de la actividad agrícola en la ganadera no es autoconsumo al no cumplir los supuestos del artículo 9.1 de la Ley 37/1992. En el IRPF, no existe autoconsumo porque el maíz no sale de la esfera empresarial hacia el patrimonio particular, permaneciendo dentro de la actividad económica.
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