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VAT practical manual 2021.

Operations treated as provision of services

For the purposes of the tax, self-consumption of services is assimilated to the provision of services carried out for consideration.

The following operations without compensation constitute self-consumption of services:

  1. Transfers of assets and rights from business or professional assets to personal assets that are not deliveries of assets.

  2. The total or partial application to the private use or for purposes other than the business or professional activity of the assets of the business or professional heritage.

  3. The other provision of services free of charge, provided that they are carried out for purposes other than those of business or professional activity.


  • The owner of a hotel who uses rooms as a family residence.
  • The owner of a workshop who fixes a vehicle for his neighbor without compensation.

  • Free service to people who have a pass or title for free access and seats to shows.