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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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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
  • Self-consumption/Employee in own operations.
  • Differences in less in Manufacturing
  • Differences in more in Manufacturing

In all accounting entries associated with the same manufacturing operation, the same content must be reflected in all fields of this data group.

For accounting purposes, the following shall also be considered manufacturing operations:

  • Packaging and/or bottling operations.

  • Within the scope of the Hydrocarbon Tax, the operations of adding markers/tracers and hydrocarbon mixtures permitted by regulation.

  • In the area of the Tax on Alcohol and Derived Beverages, total or partial denaturation operations and operations for the production of derived beverages by aging.

5.1 Tipo de operación

Required data.

The type of transaction performed will be indicated, identifying the corresponding code from the tables published on the Tax Agency's electronic site.

5.2 Número operación

Required data.

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

5.3 Descripción unidad de fabricación

Conditional data.

It must be completed in establishments authorized as factories where there are several manufacturing units, in relation to the manufacturing operations defined in article 4.19 of the Excise Tax Law and in Order HAC/998/2019, 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 data.

It must be completed in establishments authorized as factories where there are several manufacturing units, in relation to the manufacturing operations defined in article 4.19 of the Excise Tax Law and in Order HAC/998/2019, 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.

5.5 Número de operación fabricación anterior

Optional data.

It may be completed in authorized establishments such as factories when the production of finished products is carried out through successive manufacturing operations associated with the different phases of the production process.

The number assigned by the establishment to the previous manufacturing operation shall be indicated.