Procedure

VAT. Recognition of the right to VAT exemption for services rendered by certain entities directly to their members.

General Data


Name

VAT. Recognition of the right to VAT exemption for services rendered by certain entities directly to their members.

Type of procedure

Tax

Subject

Taxes

Object

Application by the party liable for the tax payment for Value Added Tax exemption on services rendered to their members by unions, groups or independent entities made up exclusively of people who essentially practise an exempt or non-taxable activity, when certain conditions are fulfilled, given that application of the exemption is not automatic but requires prior consent by the responsible body within the Tax Agency.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Citizen - Company

Place of presentation

Online.
AEAT (Tax Agency) offices
Post offices
Other places established in Article 16 of Law 39/2015

Documents

Application by the party liable for the tax payment for recognition of VAT exemption for services rendered by unions, groups or independent entities, as the relevant cases.

Procedure/service stages

Initial step: Application submitted by the party liable for the tax payment requesting recognition of the exemption on services rendered to its members by unions, groups or independent entities made up exclusively of people who essentially practise an exempt or non-taxable activity, when such services are used directly and exclusively in said activity and the members only reimburse their corresponding share of the common expenses incurred.
Procedure: Verification by the Tax Agency of fulfilment of the requirements necessary for recognition of the requested exemption.
End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

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.

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.

Information concerning electronic procedure


Identification system

Electronic DNI (Spanish National ID), 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.6º. (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 5. (BOE 31-diciembre-1992)