Description of the types of transactions
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Content OF TRANSACTIONS IN THE ACCOUNTING ASSIGN TO WHICH THE POINT 4,1 OF APPENDIX IS REFUSED.
The type of movement reflected in field 4,1 of Annex I to Order HAC/998/2019 will be completed according to the options included in the tables published in the Tax Agency's E-Office for the Special Tax Accounting Books procedure.
Below is a help to complete the types of movements of the accounting entries:
Taxes ON ALCOHOL AND ALCOHÓLIC BEVERAGES
- A01. Opening (sign +): This movement lists the stocks, at the start of the accounting in the Tax Agency's E-Office, of products, whether or not they are the subject of the tax.
- A02. Inside entrance (sign +): This movement lists the entries, from the internal territorial scope, of products, whether or not they are the subject of the tax. The entries that must be entered as the Canary Islands entry are exempt.
- A03. Canary Islands entrance (sign +): This movement lists the entries, from the Canary Islands, of products subject to the tax on intermediate products or products subject to the Tax on Alcohol and Alcoholic Beverages.
- A04. EU input (sign +): This movement lists entries, from the non-internal Community area, for products, whether or not they are the subject of the tax.
- A05. Entry of article 12 RIE (sign +): Movement limited to establishments that are simultaneously authorised as a tax warehouse and reception warehouse or as a user and reception warehouse. Through this movement, the establishment notes in its tax warehouse or user accounting the transfer of the products subject to the tax that it has previously received and recorded in its receiving deposit accounts.
- A06. Import entry (sign +): This movement lists entries from third countries or third countries of products, whether or not they are the subject of the tax.
- A07. Entry of article 55 RIE (sign +): This movement lists the entries made in the establishment for product refunds in the cases provided for in Article 55 of the Special Taxes Regulation.
- A08. Internal output (sign -): This movement lists the departures from previously posted products from the internal territorial scope. The departures that must be recorded as the Canary Islands exit are exempt.
- A09. Canary Islands exit (sign -): This movement includes the departures from products subject to the intermediate product tax or the Tax on Alcohol and Alcoholic Beverages previously accounted for.
- A10. EU output (sign -): This movement lists the departures from previously posted products from the Community as a destination in the non-internal community.
- A11. Export output (sign -): This movement lists the outflows, with destination in third country or third country, of previously accounted products.
- A12. Exit of article 12 RIE (sign -): Movement limited to establishments that are simultaneously authorised as a tax warehouse and reception warehouse or as a user and reception warehouse. Through this movement, the establishment notes in its receiving deposit accounting the transfer to its tax warehouse or user accounts of the products subject to the tax that it has previously received and recorded in its receiving deposit accounts.
- A13. Destination change (no sign): This entry includes the new data derived from a change of destination, in accordance with sections A1b) and B1e) of article 29 of the Special Taxes Regulation. And, where applicable, article 38 of the Special Taxes Regulation.
- A14. Self-consumption/employee (sign -): This movement records the consumption or use of products, whether or not they are the subject of Special Taxes, in the manufacturing processes or transformation developed in the establishment, except for those that must be recorded with the type of self-consumption/employee movement (own operations).
- Any consumption or use of products accounted for, whether or not they are the subject of Special Taxes, outside the manufacturing or processing processes developed in the same will also be recorded through this movement.
- A15. Manufactured/obtained (sign +): This movement notes the acquisition of products, whether or not they are the object of the tax, resulting from the process carried out within the establishment.
- A16. Code change input (sign +): This transaction shows the change of code associated with the previously accounted products.
- A17. Output by change of code (sign -): This transaction shows the change of code associated with the previously accounted products.
- A18. Automatic compensation of article 88 RIE (sign -): Movement limited to factories of alcohol extracts and concentrates. This movement notes the exit of aromas obtained, within the establishment, from extracts and concentrates manufactured, in accordance with Article 4 (88) of the Special Taxes Regulation.
- A19. Exit of article 14,3 RIE (sign -): Movement limited to factories and tax warehouses. This movement notes the output of the product subject to the tax, previously accounted for, and destination authorised by the customs authority for subsequent presentation to the export, in accordance with Article 3 of the Special Taxes Regulation. 14
- A20. Entry of article 14,3 RIE (sign +): Movement limited to factories and tax warehouses. This movement notes the return of the product subject to the tax that was stored in a place authorised by the customs authority for subsequent presentation to the export, in accordance with Article 3 (14) of the Special Taxes Regulation.
- A21. Auxiliary warehouse output (no sign): Movement limited to establishments authorised to manufacture products subject to the VAT on wine and fermented beverages or products subject to the tax on intermediate products. Through this movement, the establishment in April notes the output of products posted to its auxiliary warehouse, authorised in accordance with Articles 65 and 70 of the Special Taxes Regulation.
- A22. Auxiliary warehouse input (no sign): Movement limited to establishments authorised to manufacture products subject to the VAT on wine and fermented beverages or products subject to the tax on intermediate products. Through this movement, the establishment in April notes the entry of products accounted for from its auxiliary warehouse, authorised in accordance with Articles 65 and 70 of the Special Taxes Regulation.
- A23. Entry due to cessation of activity Article 15,5 LIE (sign +): Movement limited to factories and tax warehouses. This movement notes the entry of products subject to the tax from another establishment in which they were exempt, due to the cessation of activity of the latter.
- A24. Reintroduction of article 38,1 RIE (sign +): Movement limited to factories and tax warehouses. This movement notes the reintroduction of products subject to the tax that could not be delivered to the recipient for reasons beyond the authorised depositary, in accordance with the provisions of Article 1 (38) of the Special Taxes Regulation.
- A25. Reintroduction of article 38,2 and 38,3 RIE (sign +): This movement notes the reintroduction of products subject to the tax in the cases provided for in Articles 2 and 3 of the Special Taxes Regulation. 38
- A26. Reintroduction of article 27 RIE (sign +): Movement limited to factories, tax warehouses and tax warehouses. This movement notes the reintroduction of products subject to the tax issued by the road sales procedure.
- A27. Entry of article 10 LIE (sign +): Movement limited to tax deposits. This movement notes the introduction of products subject to the tax for subsequent sending to the non-internal Community territorial scope.
- A28. Destruction (sign-): Movement through which the destruction of products subject to the tax is recorded within the establishment.
- A29. Losses under article 6,2 LIE (signature): Movement limited to factories and tax warehouses. This movement lists the losses referred to in section 2 of article 6 of the Special Taxes Act.
- A30. Differences in less storage. (Sign -): This movement shows the differences in less proven products accounted for and stored in the establishment.
- A31. Differences in more storage. (Sign +): This movement shows the differences in the most verified products posted and stored in the establishment.
- A32. Differences in less manufacturing. (No sign): This movement shows the differences in less between the sum of the input products in each unit or manufacturing process and the sum of the output products.
- A33. Differences in more manufacturing. (No sign): This movement shows the differences in more, between the sum of the input products in each unit or manufacturing process and the sum of the output products.
- A34. Differences in less transport. (No sign): This movement shows the differences in less produced cases in the transport of products subject to excise duties, which exceed the regulatory percentages, in order to modify the tax regime initially accounted for.
- A35. Positive measurement adjustments. (Sign +): This movement shows the positive adjustments of the amounts initially accounted for as a result of subsequent measurement or quantification.
- A36. Negative measurement adjustments. (Sign -): This movement shows the negative adjustments of the amounts initially accounted for as a result of subsequent measurement or quantification.
- A37. Entrance due to reprocessing of beer. (Sign +): This movement includes the operations of reprocessing beer made in establishments authorised as beer factories, with respect to the beer finished that it does not meet the organoleptic conditions or other specifications required for the sale of the finished product and is subject to a reprocess to correct the parameters necessary for its classification as suitable for sale.
- A38. Departures due to reprocessing of beer. (Sign -): This movement includes the operations of reprocessing beer made in establishments authorised as beer factories, with respect to the beer finished that it does not meet the organoleptic conditions or other specifications required for the sale of the finished product and is subject to a reprocess to correct the parameters necessary for its classification as suitable for sale.
- A39. Differences in less in beer factories art. 61.2.c RIE: This movement shows the differences in less experienced beer factories whose annual production volume does not exceed 5,000 hectolitres.
- A40. Use of exempt purposes, article 74, 75, 76 and 77 RIE (sign -): This movement is used by users authorised to receive alcohol with the exception of the Special Tax, for the purposes set out in Articles 74, 75, 76 and 77 of the Special Taxes Regulation.
- A41. Self-consumption/employee (Own transactions) (sign -): Movement limited to establishments authorised as a factory. This movement lists the consumption of products used as raw material in the production manufacturing processes developed in the establishment, provided that the product used and the product obtained belong to the objective scope of the Special Taxes corresponding to the final product for which the establishment is authorised for manufacturing.