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Manufacturing-obtaining operations data

Conditional data group.

This group of data will be completed when the type of recorded movement is:

  • Manufactured/Obtained
  • Self-consumption/Employee
  • Differences in less in Manufacturing
  • Differences in more in Manufacturing

For accounting purposes, within the scope of the Tax on Hydrocarbons, the operations of adding markers/tracers and mixtures of hydrocarbons permitted by regulation will be included.

For accounting purposes, in the area of the Tax on Alcohol and Derived Beverages, total or partial denaturing operations will be included.

For accounting purposes, packaging and/or bottling operations will be included.

5.1 Tipo de operación

Required.

The type of operation carried out shall be indicated, specifying the corresponding code of the tables published on the Tax Agency's e-Office for the Excise Tax accounting procedure.

5.2 Número operación

Required.

The number assigned by the company to the operation performed will be indicated.

5.3 Descripción unidad de fabricación

Conditional.

It shall be completed in establishments authorised as factories in which there are several manufacturing units, in relation to the manufacturing operations, defined in article 4.18 of the Excise Tax Law, carried out in the establishment.

The manufacturing process unit in which the manufacturing or transformation operation, or self-consumption, was carried out will be indicated.

In movements of differences in manufacturing or transformation, the manufacturing process unit in which the difference in minus or the difference in plus has occurred will be reflected.

5.4 Código unidad de fabricación

Conditional.

It shall be completed in establishments authorised as factories in which there are several manufacturing units, in relation to the manufacturing operations, defined in article 4.18 of the Excise Tax Law, carried out in the establishment.

The code assigned by the establishment to the manufacturing unit in which the operation was carried out will be indicated.

In movements of differences in manufacturing or transformation, the code assigned to the manufacturing process unit in which the difference in minus or the difference in plus has occurred will be reflected.