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A company has enquired about the VAT liability regarding the free provision of maintenance goods and services by a supplier. The DGT has ruled that these operations are considered self-consumption and are therefore subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las referidas operaciones.
La entrega gratuita de bienes del patrimonio empresarial constituye una operación asimilada a entrega de bienes (autoconsumo). Asimismo, la prestación gratuita de servicios de mantenimiento se considera autoconsumo de servicios. El proveedor debe repercutir el impuesto al beneficiario de la operación gratuita. La base imponible para los bienes será su precio de adquisición o su valor en el momento de la entrega si ha habido alteraciones, y para los servicios será su coste de prestación.
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