Description of the types of movements

Mixed establishments (Tobacco products and Alcoholic beverages)

CONTENT OF THE MOVEMENTS REFLECTED IN THE ACCOUNTING ENTRY REFERRED TO IN POINT 4.1 OF ANNEX I

The type of movement reflected in field 4.1 of Annex I of Order HAC/998/2019 shall be filled in based on the options set out in the tables published on the Tax Agency's e-Office for the procedure on keeping excise taxes records.

The following offers assistance filling in the types of movements as regards accounting entries:

TAX ON TOBACCO PRODUCTS AND ALCOHOLIC BEVERAGES (MIXED ESTABLISHMENTS - ACTIVITY CODES DM/DP/DF/AF/OR)

For authorised establishments as regards taxes on tobacco products and alcoholic beverages, the types of movements provided for in the tables are as follows:

M01.Opening (+ sign):This movement records inventories, whether or not they are subject to tax, upon the launch of the Tax Agency’s electronic accounting system.

M02.Internal entry (+ sign):This movement records the entry, in relation to the internal territorial scope, of products, whether or not they are subject to tax.Entries that should be recorded as Canary Islands entries are exempt.

M03.Canary Islands entry (+ sign):This movement records entries of products subject to the tax on intermediate products or products subject to the tax on alcohol and alcoholic drinks from the Canary Islands.

M04.EU entry (+ sign):This movement records the entry, in relation to the non-internal EU territorial scope, of products, whether or not they are subject to tax

M05.Entry article 12 Regulations on Excise Duties (RIE) (+ sign):Movement limited to establishments authorised simultaneously as a bonded warehouse and receiving warehouse or as a user and receiving warehouse.Using this movement, the establishment records the transfer of the taxable products that it has previously received and recorded in its receiving warehouse accounts in its tax warehouse or user accounts.

M06.Import entry (+ sign):This movement records entries of products, whether or not they are subject to tax, from third countries.

M07.Internal departure (- sign):This movement records the departure of products previously recorded to the internal territorial scope.Departures that should be recorded as Canary Islands departures are exempt.

M08.Canary Islands departure (sign -):This movement records departures of products subject to the tax on intermediate products or the tax on alcohol and alcoholic drinks previous recorded from the Canary Islands.

M09.EU departure (sign -):This movement records the departure of products previously recorded to the internal territorial scope.

M10.Export departure (- sign):This movement records the departure of products previously recorded to a third country.

M11.Article 12 RIE departure (+ sign):Movement limited to establishments authorised simultaneously as a bonded warehouse and receiving warehouse or as a user and receiving warehouse.Using this movement, the establishment records the transfer of the taxable products that it has previously received and recorded in its receiving warehouse accounts to its bonded warehouse accounts or user accounts in its receiving warehouse accounts.

M12.Change of destination (no sign):This entry accounts for new data resulting from a change of destination, in accordance with Article 29 sections A1b) 7º and B1e) of the Excise Taxes Regulation or as appropriate, Article 38 of the Excise Taxes Regulation. .

M13.Entry by code change (+ sign):This movement records the change of code associated with the products previously accounted for.

M14.Departure by code change (- sign):This movement records the change of code associated with the products previously accounted for.

M15.Article 14.3 RIE departure (+ sign):Movement limited to factories and bonded warehouses.This movement records the departure of the product subject to tax, previously accounted for, to a place authorised by the customs authority for subsequent presentation for export, pursuant to Article 14(3) of the Excise Taxes Regulation. .

M16.Article 14.3 RIE entry (+ sign):Movement limited to factories and bonded warehouses.This movement records the return of the product subject to tax, stored in a place authorised by the customs authority for subsequent presentation for export, pursuant to Article 14(3) of the Excise Taxes Regulation. .

M17.Reintroduction article 38.1 RIE (+ sign):Movement limited to factories and bonded warehouses.This movement records the reintroduction of products subject to tax that could not be delivered to the recipient for reasons beyond the control of the authorised trustee.

M18.Reintroduction article 38.2 RIE (+ sign):This movement records the reintroduction of products subject to tax in the cases provided for in Article 38.2 and 38.3 of the Excise Taxes Regulation.

M19.Article 10 LIE entry (+ sign):Movement limited to bonded warehouses.This movement records the introduction of taxable goods for subsequent dispatch to a non-internal EU territory.

M20.Destruction (- sign):Movement by which the destruction, within the establishment, of products subject to the tax is recorded.

M21.Article 6.2 RIE losses (+ sign):Movement limited to factories and bonded warehouses.This movement records the losses referred to in Article 6(2) of the Excise Taxes Law.

M22.Negative differences in storage (- sign):This movement records the losses detected in products accounted for and stored at the establishment.

M23.Positive differences in storage (+ sign):This transaction records the gains detected in products accounted for and stored at the establishment.

M24.Negative differences in transport (unsigned):This movement records the negative differences occurring during the transport of products subject to excise duties, which exceed the regulatory percentages, with a view to changing the tax regime originally recorded.

M25.Positive measurement adjustments.(+ sign):This movement records positive adjustments to amounts initially recorded as a result of a subsequent measurement or quantification.

M26.Positive measurement adjustments.(- sign):This movement records negative adjustments to amounts initially recorded as a result of a subsequent measurement or quantification.

M27.Departures to aircraft.(- sign):This movement can be used by establishments authorised as bonded warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft, to record the products loaded on board the aircraft for consumption or sale on board.

M28.Returns from aircraft.(+ sign):This movement can be used by establishments authorised as bonded warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft, to record the products returned from aircraft onto which they had been loaded for consumption or sale on board.