Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

Denomination

Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

Procedure type

Taxation

Subject

Taxes

Purpose

This procedure is intended to facilitate the creation of an electronic file with the documentation relating to the inventory that taxpayers must prepare in the event of the start or end of the application of the special regimes of the Value Added Tax for which this is determined by the regulations governing this tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resources

No appeal is allowed

Identification system

PIN code

Level of interactivity

Level 4: Electronic processing