Recognition of the status as a social entity or establishment.

Denomination

Recognition of the status as a social entity or establishment.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure that aims to recognize the status of entity or establishment of a social nature, for the purposes of applying the exemption in the Value Added Tax of the operations indicated in article 20.Uno.8º, 13º and 14º of the Law of Value Added Tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices.

Post offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application. Along with the application, the documents indicated in the Start Phase of the procedure must be attached.

Phases of the procedure/service

Start: at the request of a party, by request, to which the following documents will be attached: - Deed of incorporation of the entity or establishment with express mention of its corporate purpose. - Statutes or Regulations. - Certificate of registration in the corresponding Public Registry. - Declaration issued by the legal representative of the entity or establishment proving that it meets the requirements and conditions specified in article 20.Three of the Tax Law. The application must be submitted before carrying out the operations whose exemption is sought.

Procedure: The procedure will be processed with the documents provided or required.

End: Express resolution. The recognition of the social character will take effect with respect to the operations whose accrual occurs from the date of the request. The recognition of the social character will take effect with respect to the operations whose accrual occurs from the date of the request. The effectiveness of said recognition will also be conditioned on the subsistence of the requirements that, according to the provisions of the Tax regulations, have based the recognition of the social character of the entities or establishments.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 37/1992, of December 28,

  on Value Added Tax. Article 20. One. 8th, 13th, 14th and 20.Three. (Official State Gazette, 29 December 1992)

• Royal Decree 1624/1992, of December 29,

  which approves the Value Added Tax Regulation. Article 6. (BOE December 31, 1992)

• Royal Decree 1065/2007, of July 27,

  approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Additional Provision One. Two. 2. (BOE 5-September-2007)