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A company requested guidance on determining the taxable base for food supplies provided free of charge to non-profit organisations. The DGT ruled that if VAT was deducted upon purchase, the free supply constitutes self-consumption subject to tax, with the taxable base determined by the value of the goods at the time of delivery.
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 se consideran autoconsumo sujeto a impuesto. La base imponible será el valor de los bienes en el momento de la entrega, teniendo en cuenta alteraciones como el deterioro, la obsolescencia o la proximidad de la fecha de consumo preferente. Si el valor de mercado se ha reducido notablemente por estas causas, la base imponible será muy reducida o próxima a cero.
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