Procedure

Recognition of the status as a social entity or establishment.

General Data

Name

Recognition of the status as a social entity or establishment.

Type of procedure

Tax

Subject

Taxes

Object

Procedure to recognise the status of social entity or establishment for the purposes of applying the Value Added Tax exemption to the transactions indicated in Article 20.One.8, 13 and 14 of the Value Added Tax Act (Ley del IVA).

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established in article 16 of Law 39/2015.

Documents

Application. The documents indicated in the Initial Steps of the Procedure stage must be filed together with the application.

Procedure/service stages

  • Initial step. At the request of an interested party, by application, which shall be submitted together with the following documents:
    -Deed of incorporation of the entity or establishment with express mention of the company purpose.
    - Company bylaws or regulations.
    - Certificate of registration in the corresponding public register.
    - Declaration issued by the legal representative of the entity or establishment certifying that it fulfils the requirements and conditions specified in Article 20.Three of the Tax Act (Ley del Impuesto).
    The application must be submitted before carrying out the transaction for which exemption is sought.

  • Procedure: The procedure will be processed with the documents provided or requested.

  • End: Express resolution.
    The recognition of the status of social entity or establishment shall be effective for the transactions that accrue as from the date of the application.
    The effectiveness of this recognition shall, furthermore, be conditional on the continued existence of the requirements that, pursuant to tax legislation, constituted the grounds for recognition of the entities' or establishments' social status.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 20. Uno. 8º, 13º, 14º y 20.Tres. (BOE 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 6. (BOE 31-diciembre-1992)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Disposición Adicional Primera. Dos. 2. (BOE 5-septiembre-2007)