IRPF. Recognition of the right to exemption from personal income tax for certain literary, artistic or scientific awards.

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

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: a. The person or entity calling for the award, in general. b. The awarded person, in the case of awards announced abroad or by International Organizations. The application must be made before the prize is granted or, in the case of option b) above, prior to commencement of the regulatory tax period for the year in which the prize 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. 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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing