Social, cultural, sporting exemptions
In some cases the Law requires, in order for the exemption to be applicable, that the transactions be carried out by entities or private establishments of a social nature.
For these purposes, private social establishments are considered to be those in which the following requirements are met :
Not for profit.
The offices of chairman, trustee or legal representative shall be free of charge.
The partners, co-partners or participants of the entities or establishments and their spouses or blood relatives, up to and including the second degree, may not be the main recipients of the exempt transactions or enjoy special conditions in the provision of the services.The latter requirement shall not apply to the provision of social welfare and sports services.
The following activities are exempted from this type of activity:
The provision of social assistance services indicated in the Law by public law entities or private entities or establishments of a social nature.
Transfers of personnel carried out in the fulfilment of their purposes, by religious entities registered in the corresponding Register of the Ministry of Justice, for the development of health, educational or social assistance activities.
The provision of services and the supply of goods ancillary thereto directly to their members by legally recognised non-profit-making bodies or organisations whose objectives are of a political, trade union, religious, patriotic, philanthropic or civic nature, carried out in pursuit of their specific aims, provided that they receive from the beneficiaries only the contributions laid down in their articles of association.
This exemption will apply to transactions that meet the subjective and objective requirements established in the regulations, regardless of whether the entity or establishment supplying goods or services has not applied for and obtained administrative classification as an entity or establishment of a social nature.
The provision of services and goods by political parties in connection with events intended to provide them with financial support for the fulfilment of their specific purpose and organised for their exclusive benefit.
Services provided to natural persons practising sport or physical education, regardless of the person or entity in whose charge the service is provided, provided that they are provided by public law entities, sports federations, the Spanish Olympic Committee, the Spanish Paralympic Committee or private sports entities or establishments of a social nature.
Certain services provided by public law entities or private cultural entities or establishments of a social nature indicated in the Law.For example, libraries, museums, monuments, zoos, theatrical performances, etc.
Professional services, including services for consideration consisting of royalties, provided by visual artists, writers, literary, graphic and photographic contributors to newspapers and periodicals, musical composers, authors of theatrical works and of the plot, adaptation, script and dialogue of audiovisual works, translators and adapters.