18.104.22.168. Exemption from certain literary, artistic and scientific awards
CONCEPT OF RELEVANT LITERARY, ARTISTIC OR SCIENTIFIC PRIZE
A relevant literary, artistic or scientific prize will be considered the granting of goods or rights to one or more people, 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 generally, in such matters.
Scholarships, grants and, in general, amounts intended for the prior or simultaneous financing of works or works related to the aforementioned subjects will not be considered exempt prizes.
The grantor 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 will not be considered non-compliance due to the mere public disclosure of the work, without lucrative purpose and for a period of time not exceeding six months.
In any case, the prize must be awarded with respect to works executed or activities developed prior to its call.
REQUIREMENTS OF THE AWARD CALL
The call must meet the following requirements:
Awards announced in Spain
- Have a national or international character.
- Do not establish any limitations regarding the contestants for reasons unrelated to 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 newspaper with large national circulation.
- Awards announced abroad or by International Organizations
Awards that are announced abroad or by International Organizations will only have to meet the requirement of not establishing any limitation with respect to the contestants for reasons unrelated to the essence of the award.
REQUEST FOR EXEMPTION
The declaration of exemption must be requested, with the provision of pertinent documentation, by:
The person or entity calling for the award, in general.
The request must be made prior to the award of the prize.
If the Tax Administration declares the exemption of the prize, the person or entity convening the prize will be obliged to communicate, within the month following the grant, the date of the grant, the prize awarded and the identifying data of those who have benefited from it.
The awarded person, in the case of awards announced abroad or by International Organizations.
In this case, the request must be made before the start of the regulatory declaration period for the financial year in which it was obtained.
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.
To resolve the file, a report may be requested from the competent Ministerial Department for the matter or, where appropriate, from the corresponding body of the Autonomous Communities.
The declaration will be valid for successive calls as long as the terms of the one that motivated the file are not modified.