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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 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

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Documentation

An inventory will be made with reference to the day before the start or end date. This inventory must be submitted within 15 days from the start or end of the activity and can be submitted to the AEAT Delegation or Administration of the tax domicile or electronically through the procedure enabled in the Electronic Office for the submission of the inventory of stocks due to the start or end of activity subject to special VAT regimes.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

Opens in a new window Royal Decree 1624/1992, of December 29,

by which the Value Added Tax Regulation is approved (BOE December 31, 1992)

Regulations approving the inclusion of the procedure or service in the registry

Opens in a new window Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,

which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE 12-29-2009)