Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Impact data of the Special Tax
Conditional data group.
This group of data will be completed in its entirety in the case of movements of product output from the establishment for which the owner of the establishment is obliged to charge the Special Tax in accordance with the provisions of articles 14.2 of the Special Taxes Law and 18 of the Special Tax Regulations, when the manufacturing, storage or transformation under a suspensive regime is carried out on behalf of others.
These data will be completed both in operations with impact of the tax at full rate and at a reduced rate, as well as in cases in which an exemption is applicable.
The data of the person or entity to whom the impact of the Special Tax is made will be indicated, in accordance with the provisions of article 14.2 of the Special Tax Law.
8.1 Destinatario repercusión IE: type of identification document
The Type of identification document of the addressee of the repercussion must be entered according to the following coding:
Securities | Description |
1 | NIF or NIE Spanish |
2 | NIF VAT intra-community |
3 | Other |
If the recipient of the payment has NIF or NIE Spanish, this will be recorded.
If the recipient of the charge does not have NIF Spanish, but has a NIF VAT assigned by To the tax authorities of another Member State of the European Union other than Spain, the number of the NIF VAT of which you are the holder will be entered.
In other cases, any other number will be entered that allows the identification of the recipient of the payment.
8.2 Destinatario repercusión IE: identification document number
If the value 1 has been completed in box 8.1, the NIF of the recipient of the charge will be entered.
If the value 2 has been entered in box 8.1, the NIF VAT assigned to the recipient of the pass-on by any Member State other than Spain will be indicated .
If the value 3 has been entered in box 8.1, any other number that allows the identification of the recipient of the charge will be indicated.
8.3 Destinatario repercusión IE: name or business name
The name or company name of the recipient of the repercussion will be recorded.