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A company asked whether free distribution of its dietary supplements to content creators and at events could be considered a sample or promotional item. The DGT replied that as these products have intrinsic commercial value, they do not meet exemption criteria and must be taxed as autoconsumption.
Question posed: Whether the delivery of products by the taxpayer can be classified as a sample or advertising object for Value Added Tax purposes.
The delivery of products identical to those marketed does not constitute a commercial sample because it is not delivered in a quantity or manner appropriate for promotion without the risk of substituting consumption. Nor are they advertising objects because they possess intrinsic commercial value. These operations are classified as self-consumption pursuant to Article 9.1.b) of Law 37/1992. The taxpayer may deduct the input tax if the requirements of Article 96.1.5.b) are met.
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