Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.
General Details
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 formation of an electronic file with the documentation related to the inventory that must be prepared by taxable persons, in the event of the beginning or cessation of the application of the special regimes of the Value Added Tax for which they do so. determines the regulations governing this tax.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
AEAT offices
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
Does not have
Resources
The filing of appeals is not appropriate
Information linked to electronic processing
Identification system
PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido. (BOE 29-diciembre-1992)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-diciembre-1992)