Accounting entries content

Product

The identification of the products subject to accounting entries will be carried out in accordance with the provisions of Article 3 of Order HAC/998/2019.

Once a product has been identified, all accounting entries relating to the operations, movements, and processes affecting that product must reflect the same data in each and every one of the fields provided for in Article 3.3 of Order HAC/998/2019.

9.1 Epígrafe fiscal

Conditional data.

It will be completed when the products subject to the accounting movement are included in the objective scope of the Special Taxes on manufacturing.

The tax heading corresponding to the products subject to the Special Manufacturing Taxes referred to in the accounting entry will be reflected in accordance with the coding included in the tables published on the Tax Agency's website.

9.2 Código de epígrafe

Conditional data.

It will be completed when the products subject to the accounting movement are included in the objective scope of the Special Taxes on manufacturing.

The heading code of the products subject to the Special Manufacturing Taxes to which the accounting transaction refers will be reflected, in accordance with the coding included in the tables published on the Tax Agency's website.

9.3 Código NC

Required data.

The CN code corresponding to the product subject to the accounting movement established in Regulation (EEC) No 2658/1987 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff shall be indicated, in accordance with the current wording of the Annex.

For products falling within the scope of the Tax on Alcohol and Derived Beverages and the Tax on Hydrocarbons, the CN Code shall be indicated at the eight-digit level.

For products included in the scope of the Tax on Wine and Fermented Beverages and the Tax on Intermediate Products, the CN Code shall be indicated with the digit level specified in Articles 27 and 31 of the Excise Duty Law, respectively.

For products falling within the scope of the Beer Tax and the Tobacco Tax, the CN code shall be indicated at the four-digit level.

For products included in the scope of the Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products, the CN code will be indicated at the eight-digit level.

In the case of products not included in the scope of Excise Duty on manufacturing, the CN code must be indicated at least at the four-digit level.

When in establishments operating within the scope 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 to Order HAC/998/2019, this circumstance will be indicated by completing the code "VARIOUS".

9.4 Clave

Conditional data.

It must be completed when the products subject to the accounting transaction are products included in the product key tables published on the Tax Agency's electronic site.

In the case of intermediate products referred to in Article 32 of the Special Tax Law, the code corresponding to the finished intermediate product included in the tables published on the Tax Agency's website must also be indicated.

9.5 Cantidad

Required data.

The quantity will be indicated, expressed in the unit of measurement provided in the tables collected on the Tax Agency's electronic site, according to the product's heading code.

In the case of products in which the taxable base of the Special Tax is constituted by the volume of the product, the specification of the quantity must be expressed in accordance with the temperature at which the taxable base of the tax is determined.

9.6 Unidad de medida

Required data.

The unit of measurement code provided in the tables published on the Tax Agency's website will be indicated, depending on the product subject to the accounting entry.

9.7 Descripción del producto

Required data.

The description of the products subject to the accounting entry will be indicated, which may be the commercial description or another description that sufficiently identifies the product.

The description must be unique for each product and sufficient to accurately identify the product.

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 (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of other foodstuffs, the protection of geographical indications for spirit drinks and the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages and repealing Regulation (EC) No 110/2008.

If the accounted product is included in a Protected Designation of Origin or a Protected Geographical Indication, the specific name of the type of wine, liqueur wine, aromatized wine product, or spirit included in the Protected Designation of Origin or Protected Geographical Indication may be indicated.

9.8 Referencia

Required data.

The product reference number or code assigned by the establishment to the products subject to the accounting entry will be indicated.

9.9 Grado alcohólico volumétrico adquirido

Conditional data.

In the event that the products accounted for are subject to Special Taxes on alcohol and alcoholic beverages, the number of volumes of pure alcohol, at a temperature of 20 ºC, contained in 100 volumes of the product considered at that temperature, expressed to three decimal places, will be recorded.

9.10 Cantidad de alcohol puro

Conditional data.

If the products accounted for are subject to the Tax on Alcohol and Derived Beverages, the quantity of pure alcohol contained will be recorded, expressed in the unit of measurement provided in the tables collected on the Tax Agency's electronic site, according to the heading code corresponding to the product subject to the accounting entry, with a maximum of three decimal places.

The amount of pure alcohol will be the result of multiplying the amount of product (information field 9.5) by the acquired alcoholic strength by volume (information field 9.9).

9.11 Densidad

Conditional data.

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 material, their density expressed in kg/l shall be indicated, with a maximum of six decimal places.

When in the manufacture of beer, the products subject to the accounting entry are wort, their density expressed in kg/l will be indicated, with a maximum of six decimal places.

When the products subject to the accounting entry are hydrocarbons in which the taxable base for the Special Tax is constituted by the volume of the product, the density at 15 ºC, expressed in kg/l, with a maximum of six decimal places, shall be indicated.

9.12 Poder calorífico

Conditional data.

When the products subject to the accounting entry are hydrocarbons in which the taxable base of the Special Tax is constituted by the calorific value of the product, the gross calorific value per tonne expressed in gigajoules (GJ) will be indicated with a maximum of three decimal places.

9.13 Porcentaje de extracto

Conditional data.

When in the manufacture of beer, the products subject to accounting entries are raw materials or musts, the percentage content of natural extract resulting from dividing the kilograms of extract by kilograms of raw material must be indicated, expressed with a maximum of three decimal places.

9.14 Kilogramos-extracto

Conditional data.

When the products in the beer production process are raw materials or musts, the quantity of natural extract contained therein must be indicated, expressed in kilograms with a maximum of three decimal places.

9.15 Grado plato medio

Conditional data.

When in the manufacture of beer, the product subject to the accounting entry is the wort undergoing fermentation, beer in the making, or products included in the scope of the Beer Tax, the average plato degree defined in section 9 of article 20 of the Excise Tax Law shall be indicated, expressed with a maximum of three decimal places.

9.16 Grado acético

Conditional data.

When the product subject to the accounting entry is vinegar, the acetic acid content 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 data.

In the case of products subject to the Tobacco Tax, 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 data.

If the products in the account are subject to the Tobacco Product Tax, their total value must be stated in euros with two decimal places, calculated according to the retail price in tobacco and stamp shops located on the Peninsula or the Balearic Islands, as published in the Official State Gazette for each tobacco product.

9.19 Precio de venta al público de la labor del tabaco

Conditional data.

If the products accounted for are subject to the Tobacco Products Tax, the maximum retail price for tobacco and stamp retailers located on the Peninsula or the Balearic Islands, published in the Official State Gazette for each tobacco product, must be indicated.

9.20 Descripción de la unidad de venta

Conditional data.

If the products accounted for are subject to the Tobacco Tax, a description of each sales unit must be provided, according to the sales unit types provided in the tables published on the Tax Agency's website.

9.21 Contenido de la unidad de venta

Conditional data.

If the products accounted for are subject to the Tobacco Products Tax, the quantity contained in each sales unit must be stated, expressed in the number of cigars, cigarillos, or cigarettes, or in grams with two decimal places in the case of rolled tobacco and other tobacco products.