{"id":30612,"date":"2023-09-03T03:36:02","date_gmt":"2023-09-03T01:36:02","guid":{"rendered":"https:\/\/entretramites.com\/en\/?p=30612"},"modified":"2023-08-25T14:18:51","modified_gmt":"2023-08-25T12:18:51","slug":"declare-vat-of-self-consumption","status":"publish","type":"post","link":"https:\/\/entretramites.com\/en\/fiscal-tax\/declare-vat-of-self-consumption","title":{"rendered":"How to declare VAT of Self Consumption?"},"content":{"rendered":"\n<p>By means of the declaration of VAT of Self Consumption, the self-employed have the obligation to pay and charge the VAT of the provision of use of goods or services carried out under the free title.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What does VAT of Self Consumption mean?<\/strong><\/h2>\n\n\n\n<p>The declaration of VAT of Self Consumption, has the objective of preventing you from making privileged consumptions without charging the corresponding VAT.<\/p>\n\n\n\n<p>An example of this is if a company acquires computers, with VAT deduction, and these are intended for personal use or are given as gifts to relatives or friends, it would be a case of self-consumption subject to VAT, this means that it must be declared the acquisition and pay the corresponding tax.<\/p>\n\n\n\n<p>Currently, in Spain, VAT of Self Consumption is regulated under Law 37\/1992 on Value Added Tax, more precisely in articles 9 and 12 that refer to goods and services.<\/p>\n\n\n\n<p>According to what the norm indicates, self-consumption of goods and services is subject to VAT only when the amount paid on the purchase of a product or service can be partially or completely deducted.<\/p>\n\n\n\n<p><strong>Note:<\/strong> It is important to know that the goods or services must be part of your business assets.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Self-consumption of goods<\/strong><\/h2>\n\n\n\n<p>In the VAT declaration, self-consumption of goods refers to the personal utility of goods, defined in specific cases such as those that we will present below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Free transfer of business assets to staff or yourself for private use.<\/li>\n\n\n\n<li>Free transfer of the power of disposition of tangible assets that make up your business assets.<\/li>\n\n\n\n<li>Change of affectation of a tangible asset from one sector to another different from its professional category, if this is not due to the modification of a regulation.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Self-consumption of services<\/strong><\/h2>\n\n\n\n<p>Self-consumption of services is considered <strong>when you carry out one of the following cases that involve operations without consideration:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transfer of rights over business or professional property to your personal assets.<\/li>\n\n\n\n<li>Use of professional and business media for personal purposes external to the activity.<\/li>\n\n\n\n<li>Provision of free services to third parties.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Different types of VAT of self consumption<\/strong><\/h2>\n\n\n\n<p>Normally self-consumption of VAT must be differentiated as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>External: <\/strong>When a good or service offered by your company and that benefits free of charge, individually and privately, to yourself or to third parties.<\/li>\n\n\n\n<li><strong>Internal: <\/strong>When the consumption of goods or services is maintained within the production process of your company. It can be given in two ways:\n<ul class=\"wp-block-list\">\n<li>The goods used in your business activity are destined to another, but within a different sector.<\/li>\n\n\n\n<li>When you use stocks or current assets of your company as investment assets within it.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to declare VAT of self consumption?<\/strong><\/h2>\n\n\n\n<p>The VAT of Self Consumption is indicated in the declaration corresponding to the period in which the purchase of goods or services was made.<\/p>\n\n\n\n<p>In this VAT declaration, the value of the acquisitions considered self-consumption must be included in the corresponding field of the declaration and the reduced VAT rate must be applied to the total.<\/p>\n\n\n\n<p>On the other hand, it must be taken into account that you have to keep the receipt of the purchases that you consider self-consumption, so you can prove that your company meets the requirements established by law.<\/p>\n\n\n\n<p>There are <strong>cases in which you can apply VAT of self consumption automatically<\/strong>, without having to include purchases in the VAT return. <strong>This process may be possible when you make purchases from other companies that are subject to special regimes.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Exceptions<\/strong><\/h2>\n\n\n\n<p>There are special cases that do not fall into this category:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When you cannot fully deduct the tax on the goods and services purchased.<\/li>\n\n\n\n<li>If the goods have been part of gifts or commercial samples. In this case they would not be subject to VAT either.<\/li>\n\n\n\n<li>When the change of the good has been produced by tax changes or if it is due to a change in VAT.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Do you need more information about self-consumption?<\/strong><\/h3>\n\n\n\n<p>At Entre Tr\u00e1mites we offer various services of management, advice,<strong> and support in bureaucratic procedures<\/strong> for self-employed, SMEs, and other types of companies.<\/p>\n\n\n\n<p><strong>Contact us! <\/strong>Through our<a href=\"https:\/\/entretramites.com\/en\/contact-form\"> <strong>contact form<\/strong><\/a>, you can leave your details for us to call you, schedule a<a href=\"https:\/\/entretramites.com\/en\/free-consultation-30-minutes\"> <strong>free consultation<\/strong><\/a>, or simply text our<a href=\"https:\/\/api.whatsapp.com\/send?phone=34645789865\" rel=\"nofollow noopener\" target=\"_blank\"><strong> <\/strong><strong>WhatsApp<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In this section, we explain what self-consumption in VAT consists of and how to declare correctly before the regulatory body.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"tags":[552],"class_list":["post-30612","post","type-post","status-publish","format-standard","hentry","category-fiscal-tax","tag-vat"],"acf":[],"_links":{"self":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/30612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/comments?post=30612"}],"version-history":[{"count":3,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/30612\/revisions"}],"predecessor-version":[{"id":30615,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/posts\/30612\/revisions\/30615"}],"wp:attachment":[{"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/media?parent=30612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/categories?post=30612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/entretramites.com\/en\/wp-json\/wp\/v2\/tags?post=30612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}