Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Movement data
4.1 Tipo movimiento
Required data.
The type of transaction that identifies the transaction, operation, or process that is the subject of the entry will be indicated, according to the options listed in the tables published on the Tax Agency's website.
The identification of each movement, operation, or process must conform to the descriptions of movement types published on the Tax Agency's website.
4.2 Información adicional diferencias en menos
Conditional data.
It will be completed when the accounting movement type is a difference in storage or a difference in manufacturing.
The type of difference recorded will be indicated, according to the corresponding value of those provided in the tables published on the Tax Agency's website.
4.3 Régimen fiscal
Required data.
The identification of the tax regime applicable to the products subject to the accounting entry must conform to the types of tax regimes published on the Tax Agency's website.