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Find out about the data and content of the accounting entries that must be provided to the Tax Agency

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Account entry

2.1 Número de referencia interno

Conditional.

If the owner of the establishment chooses to provide the accounting entries from its accounting system on computer support, in accordance with the provisions of article 6 of this order, it must indicate the internal reference number that is generated at the time of making the accounting entry in said system. (Order HAC/998/2019, of September 23, regulating compliance with the obligation to keep accounts for products subject to Special Manufacturing Taxes). 

The internal reference number must be unique per establishment.

2.2 Número de asiento previo

Conditional.

It will be completed in the following cases:

  1. additions of new entries replacing cancelled previous entries.
  2. account entries corresponding to operations involving the reintroduction of products in the establishment provided for in Articles 27 and 38.1 of the Excise Taxes Regulation.

The number of the entry assigned by the Tax Agency to the account entry cancelled or the number under which the departure from the establishment of the products subject to reintroduction was registered will be indicated through the e-office at the moment they are given.