PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• 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.

6 Month(s)

• Director of the Tax Management Department

• 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 the notification of the contested decision or the day on which the proceedings or the prior motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.

• Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas. Artículo 7. (BOE 29-noviembre-2006)
• Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas. Artículo 3. (BOE 31-marzo-2007)
• Orden EHA/3525/2008, de 20 de noviembre, por la que se establece el procedimiento para la declaración de la exención del Impuesto sobre la Renta de las Personas Físicas de determinados premios literarios, artísticos o científicos (BOE 5-diciembre-2008).

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

• Initial step: At the request of an interested party. The declaration of exemption must be requested, providing the appropriate documentation, by: a) The person or entity awarding the prize, as a general rule. b) The award winner, when it is a prize awarded abroad or by international organisations. 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.
• Ruling: 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.

• Online processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Digital Services via the Single Authorised Email Address (DEHú)