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Find out about the data and content of the accounting entries that must be provided to the Tax Agency

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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.

This group of data will not need to be completed by establishments authorised as breweries as 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 with three decimal places.

10.3 Número de envases

Optional.

In the event that the products accounted for are subject to Special Taxes on alcohol or alcoholic beverages, the total number of containers in the operation subject to the accounting entry shall be indicated.