Recognition of the status of an entity or establishment of a social nature.

Designation

Recognition of the status of an entity or establishment of a social nature.

Type of procedure

Taxation

Subject

Taxes

Object

Procedure for the purpose of recognising the status of an entity or establishment of a social nature, for the purposes of applying the exemption from Value Added Tax on the transactions indicated in Article 20.One.8, 13 and 14 of the Value Added Tax Law.

Responsible body

Tax Agency

Start-up method

interested

Applicant:Company

Place of presentation

Telematics.

AEAT offices.

Post offices.

Other places referred to in article 16 of Law 39/2015.

Documentation

Request.The documents indicated in the Initial Steps of the Procedure stage must be filed together with the application.

Phases of the procedure/service

Home:At the request of an interested party, by application, which shall be submitted together with the following documents:-Deed of incorporation of the entity or establishment with express mention of the company purpose.- Company bylaws or regulations.- Certificate of registration in the corresponding public register.- Declaration issued by the legal representative of the entity or establishment certifying that it fulfils the requirements and conditions specified in Article 20.Three of the Tax Act (Ley del Impuesto).The application must be submitted before carrying out the transaction for which exemption is sought.

Processing:the procedure shall be dealt with on the basis of the documents supplied or requested.

Termination:Express resolution.The recognition of the status of social entity or establishment shall be effective for the transactions that accrue as from the date of the application.The recognition of the status of social entity or establishment shall be effective for the transactions that accrue as from the date of the application.The effectiveness of this recognition shall, furthermore, be conditional on the continued existence of the requirements that, pursuant to tax legislation, constituted the grounds for recognition of the entities' or establishments' social status.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Identification system

Electronic certificate, PIN key

Level of interactivity

Level 4:Electronic processing

Basic Regulations

• Law 37/1992 of 28 December 1992,

  of Value Added Tax.Article 20.One.8º, 13º, 14º and 20.Tres(BOE 29-December-1992)

• Royal Decree 1624/1992 of 29 December 1992,

  approving the Value Added Tax Regulation.Article 6.(BOE 31-December-1992)

• Royal Decree 1065/2007 of 27 July 2007,

  which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.First Additional Provision.2.2.(BOE 5-September-2007)