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Description of movement types

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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 will be completed according to the options included in the tables published in the electronic headquarters of the Tax Agency for the procedure of Accounting Books of Special Taxes. 

Below is a guide to help you complete the types of movements in accounting entries: 

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

In the case of establishments authorized for Taxes on Tobacco Products and Alcoholic Beverages, the types of movements provided for in the tables are the following: 

  • M01. Opening (+ sign): This movement records the initial stock of products and raw materials (whether or not they are subject to tax) at the beginning of each accounting period. 
  • M02. Interior entrance (+ sign): This movement records entries of products from the internal territorial area, whether or not they are subject to tax. Entries that must be noted as Canary Islands entries are excluded. 
  • M03. Canary Islands entry (+ sign): This movement records the entries, from the Canary Islands, of products subject to the tax on intermediate products or products subject to the Tax on Alcohol and Derived Beverages. 
  • M04. Input EU (+ sign): This movement records entries of products from outside the Community territorial area, whether or not they are subject to tax. 
  • M05. Entry article 12 RIE (+ sign): Movement limited to establishments simultaneously authorized as a bonded warehouse and receiving warehouse or as a user and receiving warehouse. Through this movement, the establishment records in its fiscal or user warehouse accounting the transfer of the products subject to the tax that it has previously received and recorded in its receiving warehouse accounting. 
  • M06. Import entry (+ sign): This movement records entries from third countries or third country products, whether or not they are subject to tax. 
  • M07. Internal exit (- sign): This movement records the departures of previously accounted products to the internal territorial area. Exempted from this are those departures that must be recorded as departures from the Canary Islands. 
  • M08. Canary Islands exit (- sign): This movement records the departures, bound for the Canary Islands, of products subject to the tax on intermediate products or the tax on alcohol and derived beverages previously accounted for. 
  • M09. Output EU (- sign): This movement records the departures of previously accounted products to the non-internal Community territorial area. 
  • M10. Export output (- sign): This movement records the departures of previously accounted products to a third country or third country. 
  • M11. Output item 12 RIE (sign -): Movement limited to establishments simultaneously authorized as a bonded warehouse and receiving warehouse or as a user and receiving warehouse. Through this movement, the establishment records in its receiving warehouse accounting the transfer to its fiscal warehouse or user accounting of the products subject to the tax that it has previously received and recorded in its receiving warehouse accounting. 
  • M12. Change of destination (no sign): This entry records the new data resulting from a change of destination, in accordance with sections A1b) 7 and B1e) of article 29 of the Excise Regulations or, where applicable, article 38 of the Excise Regulations. . 
  • M13. Entry by code change (+ sign): This movement records the change in code associated with previously accounted products.
  • M14. Exit by code change (- sign): This movement records the change in code associated with previously accounted products. 
  • M15. Output item 14.3 RIE (sign -): Movement limited to factories and tax warehouses. This movement records the departure of the product subject to tax, previously accounted for, to a place authorized by the customs authority for its subsequent presentation for export, in accordance with section 3 of article 14 of the Special Tax Regulations. .
  • M16. Entry article 14.3 RIE (+ sign): Movement limited to factories and tax warehouses. This movement records the return of a product subject to tax that was stored in a place authorized by the customs authority for its subsequent presentation for export, in accordance with section 3 of article 14 of the Excise Tax Regulations. . 
  • M17. Reintroduction of article 38.1 RIE (+ sign): Movement limited to factories and tax 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 authorized depositary. 
  • M18. Reintroduction of article 38.2 and 38.3 (+ sign): This movement records the reintroduction of products subject to tax in the cases provided for in sections 2 and 3 of article 38 of the Excise Tax Regulations. 
  • M19. Entry article 10 LIE (+ sign): Movement limited to factories and tax warehouses. This movement records the introduction of products subject to the tax for their subsequent shipment to the non-internal Community territorial area. 
  • M20. Destruction (sign-): Movement by which the destruction, within the establishment, of products subject to the tax is recorded. 
  • M21. Losses article 6.2 LIE (sign-): Movement limited to factories and tax warehouses. This movement records the losses referred to in section 2 of article 6 of the Excise Tax Law. 
  • M22. Differences in less storage (- sign): This movement records the differences in less proven products accounted for and stored in the establishment. 
  • M23. Differences in more storage (+ sign): This movement records the most verified differences in products accounted for and stored in the establishment. 
  • M24. Differences in less transport (unsigned): This movement records the differences in less produced in the transport of products subject to special taxes, which exceed the regulatory percentages, in order to modify the tax regime initially recorded. 
  • M25. Positive measurement adjustments. (+ sign): This movement records positive adjustments to the quantities initially recorded as a result of a subsequent measurement or quantification. 
  • M26. Negative measurement adjustments. (- sign): This movement records the negative adjustments to the quantities initially recorded as a result of a subsequent measurement or quantification.
  • M27. Aircraft departures. (- sign): Through this movement, authorized establishments as tax warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft may register products that are loaded on board the aircraft for consumption or sale on board. 
  • M28. Aircraft returns. (+ sign): Through this movement, authorized establishments as tax warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft may record products that are returned to the establishment from an aircraft onto which they have been loaded for consumption or sale on board.
  • M29: Positive adjustments for movements from previous years (+ sign): This movement records positive adjustments to inventories resulting from accounting corrections corresponding to movements made in a financial year that has been closed in accordance with the provisions of section 3 of article 4.bis of Order HAC/998/2019. These entries will indicate the movement date as the date corresponding to the moment in which the need for the adjustment was verified.
  • M30: Negative adjustments for movements from previous years (- sign): This transaction records negative inventory adjustments resulting from accounting corrections corresponding to transactions made in a financial year that has been closed in accordance with the provisions of section 3 of article 4.bis of Order HAC/998/2019. These entries will indicate the movement date as the date corresponding to the moment in which the need for the adjustment was verified.