Accounting for stocks of Fluorinated Greenhouse Gases (from September 1, 2022)

Denomination

Accounting for stocks of Fluorinated Greenhouse Gases (from September 1, 2022)

Procedure type

Taxation

Subject

Taxes

Purpose

Compliance with the obligation to keep stock accounting in the Tax on Fluorinated Greenhouse Gases (from September 1, 2022).

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics, in the electronic headquarters of the Tax Agency.

Phases of the procedure/service

It does not have specific processing phases.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within one month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act. Filing will be mandatory through the AEAT electronic headquarters when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing