From: "Mar?a Sefidari" maria@wikimedia.org.es To: treasurers@lists.wikimedia.org Subject: [treasurers] WMES governance & accountability

Spanish law requires disclosure of financial accounts for non-profit organizations, regardless of size. The tax office requires annual reports, but those are covered by the same privacy regulations applying to individual tax returns and are therefore not available to the general public. Value Added Tax reports must be submitted every three months.

Hi María

I see you are filing VAT tax settlements in Spain. We at first did so this meant paying a professional to do the paperwork and had a significant cost.

From what I see in your bylaws I think you have the right to request the

exemption as we did. In case it can be of help, I attach links to application requesting the exemption [1] (in Catalan, sorry), Certificate of Secretary [2] (also in Catalan), and the document from Spanish Tax Agency acknowledging Amical Viquipèdia as a social institution and granting us exemption from VAT in Spain. [3] (in Spanish)

[1] http://www.viquimedia.cat/v/images/8/8a/Sol_Exempci%C3%B3_IVA.pdf

[2] http://www.viquimedia.cat/v/images/2/2d/Certif_Exempci%C3%B3_IVA-1.pdf

[3] http://www.viquimedia.cat/v/images/7/73/Exempci%C3%B3_IVA_Amical_Viquip%C3%A...