Contents of inventory accounting entries

Delivery or provision of stock

If you make deliveries or make stock available during the settlement period, you must complete the following fields:

4.1. Fields related to “seat data”:

Seat number: The number in this field must be consecutive during the settlement period to which it refers. This field allows the identification of the seat.

Concept: You must fill in this field with the number “4”. The events recorded under this concept that are subject to and not exempt must be subject to self-assessment in form 592 corresponding to the settlement period in which they occur. For the purposes of calculating stocks, this concept has a negative sign.

Product key: You must fill in this field with the key of the accounted product:

• Key “a” if they are non-reusable containers that contain plastic.

• Key “b” if they are semi-finished plastic products intended to obtain non-reusable containers containing plastic.

• Key “c” if they are products containing plastic intended to allow the closure, marketing or presentation of non-reusable containers.

You can count the products together, using the same key, when the rest of the fields to be counted are also the same. Otherwise, you will have to account for them separately.

Product description: You must complete this field with a brief description of the product that allows its identification. As an example:

• If the product is identified with the code “a”, you can describe it as primary packaging, secondary packaging or tertiary packaging.

• If the product is identified with the code “b”, you can describe it as a thermoplastic preform or sheet.

• If the product is identified with the code “c”, you can describe it as a cap or lid.

Its content is free with the only limitation that the description you use must be the same for all products with identical characteristics.

Date: This field must be filled in with the expression of the day, month and year in which the tax corresponding to the recorded delivery or provision was accrued. The date must be included within the settlement period to which the accounting refers. The General Directorate of Taxes has indicated in binding consultation V0315-23 that “in the case of export, the date of the export Single Admirative Document (DUA) must be entered as the date of departure of the goods, which is the “moment at which the departure of the product from the territory of application of the tax is understood to have occurred.”

Justification: You must complete this field with the number or reference corresponding to the proof of the recorded event. For these purposes, any type of proof is accepted.

Kilograms: This field must be filled in with the quantity of plastic contained in the products counted. The quantity must be expressed in kilograms with three decimal places, rounded down if the fourth decimal place is less than 5, or rounded up otherwise. This amount will be counted without a sign.

Kilograms not recycled: This field must be filled in with the amount of non-recycled plastic contained in the kilograms counted. The quantity must be expressed in kilograms with three decimal places, rounded down if the fourth decimal place is less than 5, or rounded up otherwise. If you do not have the legally required supporting documents, all the counted kilograms must be considered as non-recycled. This amount will be counted without a sign.

Tax Regime: This field must be filled in with the letter corresponding to the tax regime of the delivery or provision at the time when the tax accrual occurs:

• Letter “a” if it is subject to tax and not exempt and must be self-assessed in form 592.

 • Letter “b” if it is not subject to letter a) of article 73 of Law 7/2022 (destruction or inadequacy) and should not be subject to self-assessment in form 592.

• Letter “c” if it is not subject to letter b) of article 73 of Law 7/2022 (direct shipping outside of Spanish territory) and should not be subject to self-assessment in form 592.

• Letter “d” if it is not subject to tax in accordance with letter c) of article 73 of Law 7/2022 (paints, inks, lacquers and adhesives) and should not be subject to self-assessment in form 592.

• Letter “e” if it is not subject to letter d) of article 73 of Law 7/2022 (not designed to be delivered together with the goods), and should not be subject to self-assessment in form 592.

• Letter “f” if it is exempt in accordance with number 1 of letter a) of article 75 of Law 7/2022 (packaging intended for medicines, health products and others), and should not be subject to self-assessment in form 592.

• Letter “g” if it is exempt in accordance with number 2 of letter a) of article 75 of Law 7/2022 (semi-finished products that are intended to obtain packaging for medicines, health products and others), and should not be subject to self-assessment in form 592.

• Letter “h” if it is exempt in accordance with number 3 of letter a) of article 75 of Law 7/2022 (products containing plastic that are intended for the closure, marketing or presentation of non-reusable containers for medicines, health products and others), and should not be subject to self-assessment in form 592.

• Letter “i” if it is exempt in accordance with letter c) of article 75 of Law 7/2022 (agricultural or livestock use), and should not be subject to self-assessment in form 592.

• Letter “j” if it is exempt in accordance with number 1 of letter g) of article 75 of Law 7/2022 (semi-finished products that are not intended to obtain non-reusable plastic containers), and should not be subject to self-assessment in form 592.

• Letter “k” if it is exempt in accordance with number 2 of letter g) of article 75 of Law 7/2022 (products containing plastic that are not intended for the closure, marketing or presentation of non-reusable containers), and should not be subject to self-assessment in form 592.

Observations: This field is free to fill out.

4.2. Fields related to “Recipient or supplier”:

Document type and document number: You must complete this field with the NIF, VAT NIF or NIE of the recipient of the delivery or making available. If you do not know the exact data, you have the "other" option identified with code 3 that allows you to enter other data to identify the recipient of the delivery or provision.

Company name: This field must be filled in with the name or company name of the recipient of the delivery or provision.