4. Self-consumption of goods and services

Regulations: Art. 28.4 Law Income Tax

This expression includes the delivery of goods and provision of services whose destination is the private assets of the owner of the activity or his/her family unit (internal self-consumption), as well as the delivery of goods or provision of services made to other people free of charge (external self-consumption).

The valuation for tax purposes of the income corresponding to these operations must imperatively be carried out at the normal market value of the goods or services transferred, or which have been the subject of self-consumption.

Remember: When there is consideration and it is significantly lower than the normal market value of the goods transferred or the services provided, the normal market price of the same will be taken as the criterion for assessing income.