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
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
- Law 37/1992, of 28 December,
of Value Added Tax.(BOE 29-December-1992)
- Royal Decree 1624/1992 of 29 December 1992,
approving the Regulation on Value Added Tax (BOE 31-December-1992)