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Form 100. Personal Income Tax Return Declaration 2017

3.1.2.2. Exemption from certain literary, artistic and scientific prizes

CONCEPT OF RELEVANT LITERARY, ARTISTIC OR SCIENTIFIC PRIZE

The award of goods or rights to one or more persons, without compensation, in reward or recognition of the value of literary, artistic or scientific works as well as the merit of their activity or work, in general, in such matters, shall be considered a relevant literary, artistic or scientific prize.

Scholarships, grants and, in general, amounts intended for the prior or simultaneous financing of works or projects related to the aforementioned subjects will not be considered exempt prizes.

PRIZE REQUIREMENTS

  • The awarder of the prize may not carry out or be interested in the economic exploitation of the awarded work or works.

    In particular, the prize may not imply or require the transfer or limitation of property rights over them, including those derived from intellectual or industrial property.

    This requirement shall not be considered to be breached by the mere public disclosure of the work, without profit-making purposes and for a period of time not exceeding six months.

  • In any case, the prize must be awarded for works executed or activities developed prior to the call for applications.

REQUIREMENTS FOR THE AWARD CALL

The call must meet the following requirements:

  1. Awards held in Spain

    • Have national or international character.
    • Not to establish any limitations regarding the contestants for reasons other than the essence of the prize.
    • That your announcement be made public in the Official Gazette of the State or the Autonomous Community and in at least one national newspaper of major circulation.
  2. Awards held abroad or by international organizations

    Prizes that are held abroad or by International Organizations will only have to meet the requirement of not establishing any limitations with respect to the contestants for reasons other than the essence of the prize.

REQUEST FOR EXEMPTION

The exemption declaration must be requested, with the relevant documentation, by:

  1. The person or entity that convenes the award, in general.

    The application must be made prior to the award of the prize.

    If the tax authorities declare the exemption of the prize, the person or entity that called the prize will be obliged to communicate, within the month following the month of the award, the date of the prize, the prize awarded and the identifying data of those who have benefited from it.

  2. The award winner, when the awards are held abroad or by International Organizations.

    In this case, the application must be made before the start of the regulatory reporting period for the year in which it was obtained.

STATEMENT OF EXEMPTION

The exemption must be declared by the competent body of the tax administration, in accordance with the procedure approved by the Minister of Economy and Finance.

In order to resolve the case, a report may be requested from the competent ministerial department for the subject matter or, where appropriate, from the corresponding body of the Autonomous Communities.

The declaration will be valid for subsequent calls provided that the terms of the call that motivated the file are not modified.