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 data.
If the products accounted for are packaged products subject to Special Taxes on alcohol and alcoholic beverages, the code for the type of packaging in which they are contained will be indicated, according to the packaging types specified in the tables published on the Tax Agency's website.
Establishments authorized as breweries referred to in Article 61.2 of the Excise Tax Regulations will not be required to complete this group of data.
10.2 Capacidad envase
Conditional data.
If the products accounted for are subject to Special Taxes on packaged alcohol and alcoholic beverages, the container's capacity in liters, expressed to three decimal places, must be indicated.
10.3 Número de envases
Conditional data.
If the products accounted for are subject to Special Taxes on packaged alcohol and alcoholic beverages, the total number of containers in the transaction covered by the accounting entry will be indicated.
10.4 Indicador de marcas fiscales
Optional data.
In the event that the products accounted for are finished products subject to the Tax on Alcohol and Derived Beverages, it may be indicated whether the container containing them has the tax marks attached, according to the following coding:
| Securities | Description |
| 0 | No tax marks attached. |
| 1 | With tax marks attached. |