Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: VAT. Recognition of VAT exemption for delivery of goods to approved organisations for their export outside the EU within the framework of humanitarian, charity or educational activities.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997829
Description: Procedure for prior recognition of the right to Value Added Tax exemption for delivery of goods to approved organisations for their export outside the European Union within the framework of humanitarian, charity or educational activities.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Business

Requisitos del solicitante

Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Application by the interested party.

Deadline for resolution

6 Month(s)

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

Positive

Competent bodies

Tax Agency

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Regulations applicable to online processing

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).

Regulations approving inclusion of procedure or service in the register

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).

Place of submission

Online.
AEAT (Tax Agency) offices.
Post offices.
Other places included in Article 16 of Law 39/2015

Stages of procedure

Initial step: At the request of an interested party, submitting an application addressed to the Tax Agency's Tax Management Department.
Procedure: The Tax Agency may request the mandatory report from the corresponding ministerial department, or the corresponding regional government body, certifying that the applicant organisation is a non-profit entity. The resolution proposal will be notified when the application is to be denied, granting a period for submission of declarations.
End: Express resolution, recognising the right to acquire, with VAT exemption, the goods to be exported, conditional upon subsequent compliance with certain requirements, or refusing said exemption.
Exports of the goods outside the Community must be carried out in within a period of three months following their date of acquisition. The authorised organisation is obliged to send the supplier a copy of the dispatch document within a period of fifteen days following the date of dispatch.

URl for online processing