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Accounting entries content

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

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Movement data

4.1 Tipo movimiento

Required.

The type of movement reflected in the accounting entry will be indicated, according to the options included in the tables published in the electronic headquarters of the State Tax Administration Agency for the accounting procedure of Special Taxes.

4.2 Información adicional diferencias en menos

Conditional.

It will be completed when the type of accounting movement is a difference in minus in storage or a difference in minus in manufacturing.

The type of difference in less accounted for will be indicated, according to the value that corresponds to those provided in the tables published in the electronic headquarters of the State Agency for Tax Administration for the procedure of accounting of Special Taxes.

4.3 Régimen fiscal

Required.

The tax regime applicable to the products subject to the accounting entry will be indicated, according to the following options:

  • Not taxable
  • Suspensory.
  • Exempt
  • Accrued tax at full rate.
  • Accrued tax at reduced rate.
  • Accrued tax at the Canary Islands rate.