Procedure

Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

General Data


Name

Presentation of inventory at the start or cessation of an activity subject to special Value Added Tax (VAT) schemes.

Type of procedure

Taxation

Subject

Taxes

Object

This procedure is intended to facilitate the creation of an electronic case file with the inventory documentation which must be drawn up and presented by taxpayers now withdrawing from the special Value Added Tax equalisation regime.

Responsible body

National Tax Administration Agency



General information on the procedure


Start method

interested party

Applicant: Company - Citizen

Place of presentation

Online
AEAT Offices

Procedure/service stages

There are no specific procedure stages.

Resolution deadline

None

Appeals

No appeal process is applicable



Information concerning electronic procedure


Identification system

PIN password

Interactivity level

Level 4: Electronic processing



Normativa


Normativa Básica

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)