Personal Income Tax. Recognition of the right to exemption from personal income tax on certain literary, artistic or scientific prizes.

Denomination

Personal Income Tax. Recognition of the right to exemption from personal income tax on certain literary, artistic or scientific prizes.

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

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 that convenes the award, in general. The award winner, when the awards are held abroad or by International Organizations. The application must be made prior to the award of the prize or, if applicable, before the start of the regulatory reporting period for the 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

Electronic processing

Resolution deadline

6 months

Resolution body

Director of the Tax Management Department

Resources

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

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing