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The taxpayer inquired about determining the taxable base for food items donated free of charge to non-profit organisations. The DGT ruled that such deliveries are considered self-consumption subject to VAT if a prior deduction was made. Furthermore, the taxable base must be adjusted to the value of the goods at the time of delivery, taking into account any deterioration or proximity to their consumption date.
Cuestión planteada Determinación de la base imponible en las entregas de los productos de difícil comercialización y aptos para el consumo efectuadas por la consultante a las entidades sin ánimo de lucro, en los casos en los que las mismas constituyan una donación y en los casos en los que se fije el mismo precio que el satisfecho a los centros autorizados de retirada de residuos.
Las entregas gratuitas de alimentos realizadas por un empresario que pudo deducirse el IVA en su adquisición están sujetas al impuesto como autoconsumo. La base imponible será el valor de los bienes en el momento de la entrega según la regla 3ª del artículo 79.3 de la Ley 37/1992. Si el valor ha disminuido por deterioro, obsolescencia o proximidad de la fecha de consumo preferente, la base imponible debe reflejar esa reducción de valor.
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