VAT. Recognition of VAT exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.

Denomination

VAT. Recognition of VAT exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for prior recognition of the right to Value Assed Tax exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.

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 by the interested party.

Phases of the procedure/service

Start: At the request of an interested party, submitting an application addressed to the Tax Agency's Tax Management Department.

Procedure: The Tax Agency may request the mandatory report from the corresponding ministerial department, or the corresponding regional government body, certifying that the applicant organisation is a non-profit entity. The resolution proposal will be notified when the application is to be denied, granting a period for submission of declarations.

End: Express resolution, recognising the right to acquire, with VAT exemption, the goods to be exported, conditional upon subsequent compliance with certain requirements, or refusing said exemption.

Exports of the goods outside the Community must be carried out in within a period of three months following their date of acquisition. The authorised organisation is obliged to send the supplier a copy of the dispatch document within a period of fifteen days following the date of dispatch.

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 DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 37/1992, of December 28,

  on Value Added Tax. Article 21.4º. (Official State Gazette, 29 December 1992)

• Royal Decree 1624/1992, of December 29,

  which approves the Value Added Tax Regulation. Article 9.1.4º. (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. Articles 136 and 137. Additional Provision One. One. 7. (BOE 5-September-2007)