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
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
-
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)
Processing regulations
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
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)