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 what the consequence of exempting is called: freeing someone from an obligation or burden.
For example: "The lawyer asked for his client's exemption from prison" , "Those affected by the floods will enjoy an exemption from paying provincial taxes" , "The government is analyzing extending the exemption from customs duties for dozens of products of the agricultural sector” .
The idea of exemption is usually used in the tax field . An exemption means that a person or an activity does not bear the burden derived from the application of a standard that should apply to them. In this way, even if the taxable event occurs, the obligation to contribute is not fulfilled.
An exempt subject may be exempt from payment upon non-occurrence of the obligation or upon forgiveness of the payment. You may even have to make the payment and then be refunded the amount.
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 taken into account 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 delivered a good.
On the other hand, we come across limited VAT exemptions that occur when the company or self-employed person in question does not charge the tax itself, but must pay it for those goods that it needs to acquire for manufacturing or manufacturing, for example.
In addition, there are some activities that are exempt from that 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 type of release known as prison exemption . This legal tool prevents an individual from being deprived of his or her liberty while the process is taking place.
To request exemption from prison, a specific criminal case must be referred to. The request can be made at any stage of the case , although always before the issuance of preventive detention.
In the field of sport , finally, an exemption is called the situation that allows 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 best positioned competitors in a ranking.