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A professional enquired whether providing free design and marketing services to a non-profit association was subject to VAT and required declaration. The DGT explains that if the service is not for business purposes and is not limited to providing the same service received from third parties, it is considered self-consumption subject to tax.
Cuestión planteada Si tiene la obligación de emitir factura por los servicios prestados. Si la operación realizada se encuentra sujeta (exenta o no) o no sujeta a IVA. Si ha de incluir la operación en modelo 347 y, en su caso, si debe presentar otras declaraciones por la operación objeto de consulta.
Si la prestación gratuita se realiza para fines ajenos a la actividad empresarial o profesional, se considera una operación asimilada a la prestación de servicios a título oneroso (autoconsumo). En este caso, la operación está sujeta a IVA con la base imponible correspondiente al coste de prestación del servicio. Si la operación es sujeta, debe incluirse en el modelo 303, el modelo 390 y en la declaración de operaciones con terceros (modelo 347).
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