Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Product
9.1 Epígrafe fiscal
Conditional.
It will be completed when the products subject to the accounting movement are included in the objective scope of the Special Manufacturing Taxes.
The tax heading corresponding to the products subject to the Special Taxes to which the accounting movement refers will be reflected in accordance with the coding included in the tables published in the electronic headquarters of the State Tax Administration Agency for the accounting procedure of Special Taxes.
9.2 Código de epígrafe
Conditional.
It will be completed when the products subject to the accounting movement are included in the objective scope of the Special Manufacturing Taxes.
The key of the heading code of the products subject to the Special Taxes to which the accounting movement refers will be reflected, in accordance with the coding included in the tables published in the electronic headquarters of the State Tax Administration Agency for the procedure of the accounting of Special Taxes.
9.3 Código NC
Required.
The CN code corresponding to the product that is the object of the accounting movement established in Regulation (EEC) No. 2658/1987, of July 23, relating to the tariff and statistical nomenclature and the common customs tariff, will be indicated, in accordance with the current wording of the Exhibit.
In the case of products included in the objective scope of the Tax on Alcohol and Derived Beverages and the Tax on Hydrocarbons, the CN Code will be indicated at the 8-digit level.
In the case of products included in the objective scope of the Taxes on Wine and Fermented Beverages and on Intermediate Products, the CN Code will be indicated with the level of digits included, respectively, in articles 27 and 31 of the Excise Tax Law.
In the products included in the objective scope of the Tax on Beer and Manufactured Tobacco, the CN Code will be indicated at the 4-digit level.
In the case of products not included in the objective scope of the Special Manufacturing Taxes, the CN code will be indicated at the 8-digit level, except for non-alcoholic beer, which will be reflected at the 4-digit level.
When in establishments that operate in the field of Taxes on Alcohol and Alcoholic Beverages the accounting entry refers to products with the same heading and heading code, different CN codes and a single product reference defined in section 9.8 of the Annex of this order, this circumstance will be indicated by completing the code "VARIOUS".
9.4 Clave
Conditional.
It will be completed when the products object of the accounting movement are products included in the product key tables published in the electronic headquarters of the State Tax Administration Agency for the Special Tax accounting procedure.
In the case of intermediate products referred to in article 32 of the Special Taxes Law, in addition, the key corresponding to the manufactured product included in the tables published in the electronic headquarters of the State Tax Administration Agency for the Special Tax accounting procedure
9.5 Cantidad
Required.
The amount will be indicated, expressed in the unit of measurement provided in the tables collected in the electronic headquarters of the State Tax Administration Agency for the accounting procedure for Special Taxes according to the heading code corresponding to the product.
In the case of products in which the tax base of the Special Tax is constituted by the volume of the product, the specification of the amount must be expressed according to the temperature at which the tax base of the tax is determined.
9.6 Unidad de medida
Required.
The code of units of measurement provided for in the tables published in the electronic headquarters of the State Tax Administration Agency for the accounting procedure for Special Taxes will be indicated, according to the product that is the subject of the accounting entry.
9.7 Descripción del producto
Required.
The commercial description of the products subject to the accounting entry will be indicated.
In the case of products subject to the Tax on Alcohol and Derived Beverages, the name of the products will be reflected in accordance with the definitions provided for in Regulation (EC) number 110/2008 of the European Parliament and of the Council, relating to the definition, designation, presentation, labeling and protection of the geographical indication of spirit drinks.
9.8 Referencia del producto
Optional.
The product reference number or code assigned by the establishment to the products object of the accounting entry will be indicated.
9.9 Grado alcohólico volumétrico adquirido
Conditional.
In the event that the products counted are subject to Special Taxes on alcohol or alcoholic beverages, the number of volumes of pure alcohol, at a temperature of 20 ºC, contained in 100 volumes of product considered at said temperature, expressed with two decimal places.
9.10 Cantidad de alcohol puro
Conditional.
In the event that the products counted are subject to the Tax on Alcohol and Derived Beverages, the amount of pure alcohol contained will be recorded, expressed with a maximum of three decimal places.
9.11 Densidad
Conditional.
When in the manufacture of alcohol, the products subject to the accounting entry are musts or fermented broths obtained from cereals or other starchy or sugary substances and used as raw materials, their density will be indicated expressed in KGM/LTR, with a maximum of three decimal places. .
When in the manufacture of beer, the products subject to the accounting entry are musts used as raw materials, their density expressed in KGM/LTR will be indicated, with a maximum of three decimal places.
When the products subject to the accounting entry are hydrocarbons in which the tax base of the excise tax is constituted by the volume of the product, the density at 15 ºC will be indicated, expressed in KGM/LTR, with three decimal places.
9.12 Poder calorífico
Conditional.
When the products subject to the accounting entry are hydrocarbons in which the tax base of the excise tax is constituted by the calorific value of the product, the gross calorific value per ton will be indicated expressed in gigajoules (GJ) with a maximum of three decimal places.
9.13 Porcentaje de extracto
Conditional.
When in the manufacture of beer, the products subject to the accounting entry are raw materials, the percentage content of natural extract resulting from dividing the kilograms of extract by kilograms of raw material will be indicated, expressed with a maximum of three decimal places.
9.14 Kilogramos-extracto
Conditional.
When in the manufacture of beer, the products subject to the accounting entry are raw materials, the amount of natural extract contained in them will be indicated, expressed in kilograms with a maximum of three decimal places.
9.15 Grado plato medio
Conditional.
When in the manufacture of beer, the product that is the subject of the accounting entry is the wort that has undergone fermentation or the beer in preparation, the average plate degree will be indicated, expressed with a maximum of three decimal places.
9.16 Grado acético
Conditional.
When the product that is the subject of the accounting entry is vinegar, the acetic degree determined by the grams of acetic acid contained in 100 milliliters of vinegar will be indicated, expressed with a maximum of three decimal places.
9.17 Peso neto producto del tabaco
Conditional.
In the case of products subject to the Tax on manufactured tobacco, the net weight must be indicated in kilograms with two decimal places based on a moisture content of 14% by weight.
9.18 Valor de la labor del tabaco
Conditional.
In the event that the products recorded are subject to the Tax on tobacco products, their global value must be recorded in euros with two decimal places, calculated according to the retail price in tobacco and stamp stores located on the Peninsula or on the Islands. Balearic Islands, published in the "Official State Gazette" for each tobacco production.
9.19 Precio de venta al público de la labor del tabaco
Conditional.
In the event that the products counted are subject to the Tax on Tobacco Products, the maximum sales price to the public must be indicated, in tobacco and stamp stores located on the Peninsula or in the Balearic Islands, published in the "Bulletin State Official" for each tobacco job.
9.20 Descripción de la unidad de venta
Conditional.
In the event that the products counted are subject to the tax on Tobacco Products, the description of each sales unit must be entered, according to the types of sales units provided for in the tables published in the electronic headquarters of the State Agency of Tax Administration for the accounting procedure for Special Taxes.
9.21 Contenido de la unidad de venta
Conditional.
In the event that the products counted are subject to the Tax on Tobacco Products, the quantity contained in each sales unit must be recorded, expressed in number of cigars, cigarillos or cigarettes or in grams with two decimal places in the case of rolling sting and other tobacco works.