6. VAT tax regime for product donations to non-profit entities
With effect from April 10, 2022, the third Final Provision of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, modifies Law 37/1992, of December 28, on the Tax on the Added Value, in relation to the tax regime in VAT of the donations of products to non-profit entities defined in article 2 of Law 49/2002, of December 23, introducing the following modifications:
Regarding the determination of the tax base of self-consumption , rule 3 of article 79.Three of the VAT Law establishes that, for VAT purposes, it will be presumed that a total deterioration of the goods.
Article 91.Four of the VAT Law establishes the application of a zero percent rate to deliveries of goods made as donations to these entities.
This regime will apply whenever non-profit entities use the assets for the purposes of general interest that they develop in accordance with the provisions of section 1 of article 3 of Law 49/2002 , December 23.