Contents of the entries in the inventory ledger

Shipping outside Spanish territory

If during the settlement period you send stock outside of Spanish territory, you must complete the following fields:

2.1 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 “2”.

The facts recorded in this concept give you the right to deduct, in form 592 corresponding to the settlement period in which you make the settlement, the tax paid for products sent outside of Spanish territory.

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

• 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 register the products together, using the same key, when the rest of the fields to be registered are also the same. Otherwise, you must register them separately.

Date: You must complete this field with 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. 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 in which the "understands the departure of the product from the territory of application of the tax."

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 amount of plastic contained in the registered products. 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 recorded without a sign.

Kilograms not recycled: This field must be filled in with the amount of non-recycled plastic contained in the registered kilograms. 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 registered kilograms must be considered as non-recycled. This amount will be recorded without a sign.

Tax Regime: You do not need to fill in this field.

Observations: This field is free to fill out.

2.2. 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. If you do not know the exact details, you have the "other" option identified with code 3 that allows you to enter other details to identify the recipient.

Company name: You must fill in this field with the name or company name of the recipient.