Skip to main content
Practical Income Manual 2021.

4. Self-consumption of goods and services

Regulations: Art. 28.4 Law Personal Income Tax

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

The valuation for tax purposes of the income corresponding to said operations must be carried out at the normal market value of the goods or services transferred, or that have been subject to 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 a criterion for assessing the income.