3. Self-consumption and free transfers

These concepts include the delivery of goods and provision of services whose destination is the personal use or consumption of the owner of the activity or the other members of 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).

In either case, 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.