Social, cultural, sporting exemptions

In some cases, the Law requires that, for the exemption to be applicable, the operations be carried out by private entities or establishments of a social nature.

For these purposes, those establishments that meet the following requirements are considered to be private social establishments:

Lack of profit-making purposes.
The positions of president, patron or legal representative must be free of charge.
Partners, commoners or participants of entities or establishments and their spouses or blood relatives, up to the second degree inclusive, may not be the main recipients of exempt operations or enjoy special conditions in the provision of services. This last requirement will not apply to the provision of social assistance and sports services.

following are exempt from this type of activities:

The provision of social assistance services indicated in the Law carried out by public law entities or private entities or establishments of a social nature.
Transfers of personnel carried out in the fulfillment of their purposes, by religious entities registered in the corresponding Registry of the Ministry of Justice, for the development of health, educational or social assistance activities.
The provision of services and the delivery of goods accessory to them carried out directly to their members by legally recognized organizations or entities that are not for profit, whose objectives are of a political, union, religious, patriotic, philanthropic or civic nature, carried out to achieve their specific purposes, provided that they receive from the beneficiaries only the contributions set out in their statutes.

This exemption will apply to operations that meet the subjective and objective requirements established in the regulations, regardless of whether the entity or establishment that delivers goods or provides services has not requested and obtained the administrative qualification of a social entity or establishment.

The provision of services and the delivery of goods carried out by political parties on the occasion of demonstrations intended to provide them with financial support for the fulfillment of their specific purpose and organized for their exclusive benefit.
Services provided to individuals who practice sport or physical education, regardless of the person or entity responsible for the service, provided that they are provided by public law entities, sports federations, the Spanish Olympic Committee, the Spanish Paralympic Committee or private sports entities or establishments of a social nature.

Certain services provided by public law entities or private cultural entities or establishments of a social nature as indicated in the Law. Thus, libraries, museums, monuments, zoos, theatrical performances, etc.

Professional services, including those whose compensation consists of copyright, provided by visual artists, writers, literary, graphic and photographic contributors to newspapers and magazines, musical composers, authors of theatrical works and of plots, adaptations, scripts and dialogues of audiovisual works, translators and adapters.