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 will be completed 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 processing 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 charged must be indicated, in accordance with the provisions of Article 14.2 of the Special Tax Law.
8.1 Destinatario repercusión IE (Impuesto Especial): type of identification document
The type of identification document of the recipient of the repercussion must be recorded, according to the following coding:
| Securities | Description |
| 1 | NIF or NIE Spanish |
| 2 | NIFVAT intra-community |
| 3 | Other |
8.2 Destinatario repercusión IE (Impuesto especial): identification document number
If the recipient of the repercussion has a Spanish NIF or NIE, this will be recorded.
If the recipient of the repercussion does not have a Spanish NIF or NIE, but has a VAT NIF assigned by the tax authorities of another European Union Member State other than Spain, the VAT NIF number they hold will be entered.
In other cases, any other number that allows the identification of the recipient of the repercussion will be recorded.
8.3 Destinatario repercusión IE (Impuesto especial): name or business name
The name or business name of the recipient of the repercussions will be recorded.
If the recipient of the repercussion is a natural person, their name will be indicated in the format LAST NAME 1/LAST NAME 2/FIRST NAME.