Contents of the entries in the stock record book
Skip information indexDestruction or inadequacy of stock
If destruction or inadequacies of stock occur during the settlement period, you must complete the following fields:
3.1. 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 entry.
Concept: You must complete this field with the number “3”. The events recorded in this concept give you the right to deduct, in form 592 corresponding to the settlement period in which they occur, the tax paid for destroyed or inadequate products.
Product key: You must complete this field with the registered product key:
- Key “a” if they are non-reusable containers that contain plastic.
- Code “b” if they are semi-finished plastic products intended to obtain non-reusable containers that contain plastic.
- Code “c” if they are products that contain plastic intended to allow the closure, marketing or presentation of non-reusable containers. You can register the products together, using the same key, when the rest of the fields to register are also the same. Otherwise, you must register them separately.
Date: You must complete this field with the expression of the day, month and year corresponding to the recorded event. The date must be included within the settlement period to which the record book refers.
Proof: You must complete this field with the number or reference corresponding to the proof of the recorded fact. For these purposes, any type of proof is accepted.
Kilograms: You must complete this field with the amount of plastic contained in the registered products. The amount must be expressed in kilograms with three decimal places, rounded by default, if the fourth decimal figure is less than 5, or rounded by excess, otherwise. 7 This amount will be recorded without a sign.
Kilograms not recycled: You must complete this field with the amount of non-recycled plastic contained in the registered kilograms. The amount must be expressed in kilograms with three decimal places, rounded by default, if the fourth decimal figure is less than 5, or rounded by excess, otherwise. If you do not have the legally required supporting documents, all the kilograms counted must be considered not recycled. This amount will be recorded without a sign.
Tax Regime: You should not complete this field.
Observations: This field is free to complete.
3.2. 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 intra-community acquirer. In the event that the destruction is carried out by a person other than the latter, it must be completed with the NIF, VAT NIF or NIE of the latter.
Company name: You must complete this field with the name or company name of the intra-community acquirer. In the event that the destruction is carried out by a person other than the latter, it must be completed with the NIF, VAT NIF or NIE of the latter.