Associations such as ACISAP are able to invoice because they have a CIF. The Associations like ACISAP have to make the declaration of the VAT and the Tax of Societies. Only the latter are exempted if they are of social interest as explained below.
There are people who give the CIF of an Association who are themselves in their invoices and then do not make tax returns. It is still a fraud.
No ACISAP consultant bills for a "one-person" association.
If you want to try to be exempted from taxes, something totally unjustified in an activity like ours. The steps are the following:
After obtaining the C.I.F. and prior to carrying out economic operations, it is necessary to expressly recognize the exemption from the payment of the I.V.A.
Non-profit entities are exempt from the presentation of this tax, unless they "usually carry out business or professional activities, and that these are not done exclusively for free," but for this category to be recognized, an express acknowledgment is essential. part of the Tax Agency.
This recognition comes from two different procedures: one the Exemption of I.V.A in its key 4 and another in its key 5.
As regards the exemption of I.V.A. in its code 4, it is based on the recognition of the application of the exemption in the case of provision of services and deliveries of accessory goods to the same, made directly to its members by non-profit organizations or entities.
This section goes to say that the associations are exempt from declaring this tax in the invoices that we make to the partners for the provision of a service. The clearest example is quotas, in which it is not necessary to increase the I.V.A. correspondent.
To obtain this type of exemption, it is necessary to provide the following documentation to the Tax Agency::
- Foundation Act
- Certificate of registration in the Registry
- Application for exemption signed by the President of the Association (see model of document 5)
The exemption from I.V.A. in its key 5, it is the one by which the association is recognized as a social entity.
This type of exemption allows us to invoice without I.V.A. those operations carried out in connection with the activities of the association and in express compliance with the purposes of the association (courses, camps, camping, etc.).
Obtaining the tax exemption in your key 5, in addition to the documents listed above for the key 4, goes through the presentation of a declaration issued by the legal representative of the association, accrediting to meet the requirements and conditions specified in article 20.3 . of the Law on Value Added Tax (Law 37/1992).
Information prepared by Enrique Bravo