What is exemption?

What Does exemption Mean

Before entering fully into the meaning of the term exemption, we are going to proceed to know its etymological origin. In this case, we can establish that it is a word that derives from Latin, exactly from “exemptio”, which is the result of the sum of the following components:

-The prefix “ex-”, which means “outwards”.

-The verb “emere”, which is synonymous with “acquire”.

-The suffix “-cion”, which is used to indicate “action and effect”.

This is how the consequence of exempting is called : releasing someone from an obligation or a burden.
For example: "The lawyer requested the exemption from prison of his client" , "Those affected by the floods will enjoy an exemption from payment of provincial taxes" , "The government is considering extending the exemption from customs duties for dozens of products of the agricultural sector ” .

The idea of ​​exemption is often used in the tax field . An exemption makes a person or an activity not bear the burden derived from the application of a rule that should correspond to it. In this way, even if the taxable event is specified, the obligation of the contribution is not carried out.
An exempt subject can be released from the payment as of the non-birth of the obligation or the forgiveness of the payment. You may even have to make the payment and then get the amount refunded.
If we talk about VAT (Value Added Tax) we come across the fact that in Spain there are a series of invoices that are exempt from it. Of course, it must be borne in mind that there are two types of exemptions. On the one hand, there are full VAT exemptions, which occur when the aforementioned input tax is deducted in the performance of an activity in which a self-employed person or entrepreneur has provided a service or has delivered a good.
On the other hand, we come across limited VAT exemptions that occur when the company or the self-employed person in question does not pass on the tax itself, but must pay it for those goods that need to be acquired for their manufacture or manufacture, for example.
In addition, there are some activities that are exempt from the same tax. This would be the case of teaching in private or public centers, health services, mediation services, artistic services or housing rental, among others.
In criminal law , there is a form of release known as exemption from prison . This legal tool allows to avoid that an individual is deprived of his freedom while the process is developing.
To request exemption from prison, you must refer to a specific criminal case. The order can be performed at any stage of the cause , but always before the issuance of pre - trial detention.
Finally, in the field of sport , an exemption is called the situation that makes it possible for a participant not to have to compete in a round of a tournament, qualifying directly to the next stage. The exemption is usually a benefit enjoyed by the highest ranked competitors.

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