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 :
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Transfers of assets and rights from business or professional assets to personal assets that are not deliveries of assets.
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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.
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The other provision of services free of charge, provided that they are carried out for purposes other than those of business or professional activity.
Examples:
- The owner of a hotel who uses rooms as a family residence.
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The owner of a workshop who fixes a vehicle for his neighbor without compensation.
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Free service to people who have a pass or title for free access and seats to shows.