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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 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

Electronic processing

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