Accounting entries content

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 Taxes on manufacturing.

The tax heading corresponding to the products subject to 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 Taxes on manufacturing.

The code key for the heading of the products subject to 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.

9.3 Código NC

Required.

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

In the case of products included in the scope of the Tax on Alcohol and Derived Beverages and the Tax on Hydrocarbons, the 8-digit CN Code shall be indicated.

In the case of products included in the scope of the Taxes on Wine and Fermented Beverages and on Intermediate Products, the CN Code shall be indicated with the level of digits listed, respectively, in Articles 27 and 31 of the Excise Tax Law.

For products falling within the scope of the Tax on Beer and Tobacco Products, the CN code shall be indicated at the 4-digit level.

In the case of products not included in the scope of the Excise Duties on manufacturing, 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 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 this order, this circumstance will be indicated by completing the code "VARIOUS".

9.4 Clave

Conditional.

It will be completed when the products subject to the accounting movement are products included in the product key tables published in the Electronic Headquarters of the State Agency of Tax Administration for the accounting procedure of Special Taxes.

In the case of intermediate products referred to in article 32 of the Special Tax Law, the code corresponding to the finished product included in the tables published in the electronic headquarters of the State Tax Administration Agency for the accounting procedure of Special Taxes will also be indicated.

9.5 Cantidad

Required.

The amount will be indicated, expressed in the unit of measurement provided in the tables included in the electronic headquarters of the State Tax Administration Agency for the accounting procedure of Special Taxes according to the heading code corresponding to the product.

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.

The code for units of measurement provided for in the tables published on the electronic site 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 that are the subject of 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) No 110/2008 of the European Parliament and of the Council, regarding the definition, description, presentation, labelling and protection of geographical indications of spirituous beverages.

9.8 Referencia del producto

Optional.

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.

In the event that the products accounted for 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 the product considered at said temperature will be recorded, expressed with two decimal places.

9.10 Cantidad de alcohol puro

Conditional.

In the event that the products accounted for are subject to the Tax on Alcohol and Derived Beverages, the quantity 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 material, 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 material, their density will be indicated expressed in KGM/LTR, with a maximum of three decimal places.

When the products subject to the accounting entry are hydrocarbons in which the taxable base of the special 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 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.

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 quantity 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 subject to the accounting entry is the wort that has undergone fermentation or the beer in production, the average plato degree will be indicated, expressed with a maximum of three decimal places.

9.16 Grado acético

Conditional.

When the product subject to the accounting entry is vinegar, the acetic grade 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 Tobacco Products, 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 accounted for are subject to the Tax on Tobacco Products, 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, published in the "Official State Gazette" for each tobacco product.

9.19 Precio de venta al público de la labor del tabaco

Conditional.

In the event that the products accounted for are subject to the tax on Tobacco Products, the maximum retail price must be indicated in tobacco and stamp shops located on the Peninsula or the Balearic Islands, published in the "Official State Gazette" for each tobacco product.

9.20 Descripción de la unidad de venta

Conditional.

In the event that the products accounted for are subject to the tax on Tobacco Products, the description of each sales unit must be recorded, according to the types of sales units provided for in the tables published on the electronic headquarters of the State Tax Administration Agency for the accounting procedure for Special Taxes.

9.21 Contenido de la unidad de venta

Conditional.

In the event that the products accounted for are subject to the tax on Tobacco Products, 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 rolling tobacco and other tobacco products.