Procedure

VAT. Recognition of VAT exemption on services rendered and delivery of accessory goods by certain non-profit organisations to their members.

General Data

Name

VAT. Recognition of VAT exemption on services rendered and delivery of accessory goods by certain non-profit organisations 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 and delivery of accessory goods by certain non-profit organisations to their members, as the application of said exemption is not automatic but requires prior consent by the competent 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 on services rendered and delivery of accessory goods by certain non-profit organisations to their members.

Procedure/service stages

  • Initial step: Application submitted by the party liable for the tax payment requesting recognition of VAT exemption on services rendered and delivery of accessory goods by certain non-profit organisations to their members.

  • 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.12º. (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)