Recognition of the status as a social entity or establishment.

Denomination

Recognition of the status as a social entity or establishment.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at recognising the status of a social entity or establishment for the purposes of applying the exemption from Value Added Tax on the operations indicated in article 20.One.8º, 13º and 14º of the Value Added Tax Law.

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. The documents indicated in the Initiation Phase of the procedure must be attached to the application.

Phases of the procedure/service

Start: at the request of a party, by means of a request, to which the following documents shall be attached: - Deed of incorporation of the entity or establishment with express mention of its corporate purpose. - Statutes or Regulations. - Certificate of registration in the corresponding Public Registry. - Declaration issued by the legal representative of the entity or establishment certifying that it meets the requirements and conditions specified in article 20.Three of the Tax Law. The application must be submitted before the operations for which exemption is sought are carried out.

Procedure: The procedure will be processed with the documents provided or required.

End: Express resolution. Recognition of the corporate nature will take effect with respect to transactions whose accrual occurs from the date of the application. Recognition of the corporate nature will take effect with respect to transactions whose accrual occurs from the date of the application. The effectiveness of such recognition will also be conditioned by the subsistence of the requirements that, according to the provisions of the Tax regulations, have based the recognition of the social character of the entities or establishments.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing