Procedure

VAT. Recognition of VAT exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.

General Data

Name

VAT. Recognition of VAT exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.

Type of procedure

Tax

Subject

Taxes

Object

Procedure for prior recognition of the right to Value Added Tax exemption for delivery of goods to approved organisations for their export outside the European Union within the framework of humanitarian, charity or educational activities.

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 included in Article 16 of Law 39/2015

Documents

Application by the interested party.

Procedure/service stages

  • Initial step: At the request of an interested party, submitting an application addressed to the Tax Agency's Tax Management Department.

  • Procedure: The Tax Agency may request the mandatory report from the corresponding ministerial department, or the corresponding regional government body, certifying that the applicant organisation is a non-profit entity. The resolution proposal will be notified when the application is to be denied, granting a period for submission of declarations.

  • End: Express resolution, recognising the right to acquire, with VAT exemption, the goods to be exported, conditional upon subsequent compliance with certain requirements, or refusing said exemption.

  • Exports of the goods outside the Community must be carried out in within a period of three months following their date of acquisition. The authorised organisation is obliged to send the supplier a copy of the dispatch document within a period of fifteen days following the date of dispatch.

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 21.4º. (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 9.1.4º. (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. Artículos 136 y 137. Disposición Adicional Primera. Uno. 7. (BOE 5-septiembre-2007)