Accounting for Fluorinated Greenhouse Gases Stocks (from 1 September 2022)

Denomination

Accounting for Fluorinated Greenhouse Gases Stocks (from 1 September 2022)

Procedure type

Taxation

Subject

Taxes

Purpose

Completion of the obligation to keep stock accounts in the Tax on Fluorinated Greenhouse Gases (from 1 September 2022).

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within one month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act. Filing will be mandatory through the AEAT Electronic Office when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing