Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Data on the impact of the Special Tax
Conditional data group.
This group of data must be completed in its entirety in the case of movements of products leaving the establishment for which the owner of the establishment is obliged to pass on the Special Tax in accordance with the provisions of articles 14.2 of the Special Tax Law and 18 of the Special Tax Regulations, when the manufacturing, storage or transformation under a suspension regime is carried out on behalf of another party.
This information must be completed both in operations with full tax rate and reduced tax rate, as well as in cases where an exemption is applicable.
The details of the person or entity to whom the Special Tax is levied shall 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 repercussion has a Spanish NIF or NIE , 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 that allows the identification of the recipient of the repercussion will be recorded.
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 repercussion 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 impact shall be indicated.
8.3 Destinatario repercusión IE: name or business name
The name or business name of the recipient of the repercussions will be recorded.