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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

6.1.1.3 Accounting

Special Manufacturing Taxes require the keeping and, in some cases, the electronic submission of specific accounting records that record the movements of the products subject to the special tax.

Accounting must be subject to prior authorization by the managing office in whose district the corresponding establishment is located. Owners of factories, bonded warehouses and tax warehouses are required to submit it electronically.