IRPF. Recognition of the right to exemption from personal income tax for certain literary, artistic or scientific awards.
General Details
Denomination
IRPF. Recognition of the right to exemption from personal income tax for certain literary, artistic or scientific awards.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure to verify compliance with the regulatory requirements established to consider the relevant literary, artistic or scientific prizes exempt from Personal Income Tax. The relevant literary, artistic or scientific prizes shall mean the awarding of assets or rights to one or several persons, for no consideration, as a reward for or recognition of the value of their literary, artistic or scientific works, as well as of the merit of their activity or work, in general, in these fields.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
The documentation that accompanies the application will vary depending on whether the prizes are awarded in Spain or they are awarded abroad or by international organisations.
Phases of the procedure/service
Start at the request of a party: The declaration of exemption must be requested, providing the appropriate documentation, by: the person or entity convening the award, in general. The awarded person, in the case of awards announced abroad or by International Organizations. The request must be made prior to the award of the prize or, if applicable, before the start of the regulatory declaration period for the financial year in which it was obtained.
Procedure: for the purposes of resolving the case, the Agency may request a report from the corresponding ministerial department, depending on the subject matter, or as appropriate, from the corresponding regional government body.
Resolution: Granting or refusal of the exemption. The declaration of exemption shall be valid for successive editions, provided the terms and conditions taken into account to grant the exemption are not modified. Once the prize has been declared exempt, the person or entity granting it (when this person or entity was the applicant for the exemption) must notify the Tax Agency within the month following the granting, the date on which it was granted, the prize awarded and the identification data of the award winners.
Forms
Resolution deadline
6 months
Resolution body
Director of the Tax Management Department
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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 35/2006, de 28 de noviembre,
del Impuesto sobre la Renta de las Personas Físicas. Artículo 7. (BOE 29-noviembre-2006)
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Real Decreto 439/2007, de 30 de marzo,
por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas. Artículo 3. (BOE 31-marzo-2007)
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Orden EHA/3525/2008, de 20 de noviembre,
por la que se establece el procedimiento para la declaración de la exención del Impuesto sobre la Renta de las Personas Físicas de determinados premios literarios, artísticos o científicos (BOE 5-diciembre-2008).