Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Manufacturing-procurement operations data
Conditional data group.
This group of data will be completed when the type of movement posted is:
- Manufactured/Obtained
- Self-consumption/Employee
- Differences in less in Manufacturing
- Differences in more in Manufacturing
For accounting purposes, the operations of adding markers/tracers and hydrocarbon mixtures admitted by regulation will be included in the scope of the Hydrocarbon Tax.
For accounting purposes, within the scope of the Tax on Alcohol and Derived Beverages, total or partial denaturation 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 carried out will be indicated.
5.3 Descripción unidad de fabricación
Conditional.
It will be completed in authorized establishments such 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 unit of the manufacturing process in which the manufacturing or transformation operation, or self-consumption, has been carried out will be indicated.
In movements of differences in manufacturing or transformation, the unit of the manufacturing process in which the difference in less or the difference in more has occurred will be reflected.
5.4 Código unidad de fabricación
Conditional.
It will be completed in authorized establishments such as factories in which there are several manufacturing units, in relation to the manufacturing operations, defined in article 4.18 of the Special 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 unit of the manufacturing process in which the difference in less or the difference in more has occurred will be reflected.