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Practical Income Manual 2021.

3. Self-consumption and free transfers

These concepts include the deliveries of goods and services intended for the private use or consumption of the owner of the activity or the remaining members of his family unit (internal self-consumption), as well as the deliveries of goods or services. services provided to other people free of charge (external self-consumption).

In one case or another, 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 that have been subject to self-consumption.