Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Containers
10.1 Tipo de envase
Conditional.
In the event that the products accounted for are finished products subject to Excise Taxes on alcohol or alcoholic beverages, the code of the type of container in which they are contained shall be indicated, according to the types of container specified by the tables published on the Tax Agency’s e-Office.
It will not be necessary to complete this group of data by establishments authorized as breweries referred to in article 61.2 of the Excise Tax Regulations.
10.2 Capacidad envase
Optional.
In the event that the products counted are subject to Special Taxes on alcohol or alcoholic beverages, the capacity in liters of the container will be indicated, expressed to three decimal places.
10.3 Número de envases
Optional.
In the event that the products recorded are subject to Special Taxes on alcohol or alcoholic beverages, the total number of containers of the operation that is the subject of the accounting entry will be indicated.