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Presentation of the inventory of stocks due to the commencement or cessation of an activity subject to special Value Added Tax (VAT) regimes.

General data

Designation

Presentation of the inventory of stocks due to the commencement or cessation of an activity subject to special Value Added Tax (VAT) regimes.

Type of procedure

Taxation

Subject

Taxes

Object

The aim of this procedure is to facilitate the creation of an electronic file with the documentation relating to the inventory that taxpayers must draw up in cases of commencement or cessation of the application of the special Value Added Tax regimes for which this is determined by the regulations governing this tax.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics

AEAT offices

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resources

No appeal is admissible

Information linked to e-processing

Identification system

Clave PIN.

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations