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Description of types of movements

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Mixed establishments (Tobacco production and alcoholic beverages)

CONTENT OF THE MOVEMENTS REFLECTED IN THE ACCOUNTING ENTRANCE 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 Special Tax Accounting Books procedure. 

Help to complete the types of movements in accounting entries is described below: 

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

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

  • M01. Opening (+ sign): Through this movement, the stocks of products, whether or not they are subject to the tax, are recorded at the beginning of the accounting in the electronic headquarters of the Tax Agency. 
  • M02. Interior entrance (+ sign): Through this movement, entries of products from the internal territorial area are recorded, whether or not they are subject to the tax. Entries that should be recorded as Canary Islands entries are excepted. 
  • M03. Canary Islands entry (+ sign): Through this movement, 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 are recorded. 
  • M04. Input EU (+ sign): Through this movement, entries of products from the non-internal community territory are recorded, whether or not they are subject to the tax. 
  • M05. Entry article 12 RIE (+ sign): Movement limited to establishments authorized simultaneously as fiscal warehouse and reception warehouse or as user and reception 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): Through this movement, entries are recorded, coming from a third country or a third country of products, whether or not they are subject to the tax. 
  • M07. Interior exit (- sign): Through this movement, the departures, destined for the internal territorial area, of previously accounted products are recorded. Exceptions are those departures that should be recorded as Canary Islands departure. 
  • M08. Canary Islands exit (- sign): Through this movement, the departures, destined for the Canary Islands, of products subject to the tax on intermediate products or the Tax on Alcohol and Derived Beverages previously accounted for are recorded. 
  • M09. Output EU (- sign): Through this movement, the departures, destined for the non-internal community territorial area, of previously accounted products are recorded. 
  • M10. Export output (- sign): Through this movement, the departures, destined for a third country or third country, of products previously accounted for are recorded. 
  • M11. Output article 12 RIE (- sign): Movement limited to establishments authorized simultaneously as fiscal warehouse and reception warehouse or as user and reception warehouse. Through this movement, the establishment records in its reception warehouse accounting the transfer to its fiscal or user warehouse accounting of the products subject to the tax that it has previously received and recorded in its reception warehouse accounting. 
  • M12. Destination change (no sign): Through this entry, the new data derived from a change of destination is recorded, in accordance with sections A1b) 7 and B1e) of article 29 of the Excise Tax Regulations or, where applicable, article 38 of the Excise Tax Regulations. . 
  • M13. Entry by code change (+ sign): Through this movement, the code change associated with the previously accounted products is noted.
  • M14. Exit by code change (- sign): Through this movement, the code change associated with the previously accounted products is noted. 
  • M15. Output article 14.3 RIE (- sign): Movement limited to factories and bonded warehouses. Through this movement, the departure of the product subject to the tax, previously accounted for, is recorded, destined for 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 bonded warehouses. Through this movement, the return of the product subject to the tax that was stored in a place authorized by the customs authority for subsequent presentation for export is recorded, 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 bonded warehouses. Through this movement, the reintroduction of products subject to the tax that could not be delivered to the recipient for reasons beyond the control of the authorized warehouse is noted. 
  • M18. Reintroduction of article 38.2 and 38.3 (+ sign): Through this movement, the reintroduction of products subject to the tax is noted 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 fiscal deposits. Through this movement, the introduction of products subject to the tax is noted 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 noted. 
  • M21. Losses article 6.2 LIE (- sign): Movement limited to factories and bonded warehouses. Through this movement, the losses referred to in section 2 of article 6 of the Special Tax Law are recorded. 
  • M22. Differences in less storage (- sign): Through this movement, the least verified differences in products accounted for and stored in the establishment are noted. 
  • M23. Differences in more storage (+ sign): Through this movement, the most verified differences in products accounted for and stored in the establishment are noted. 
  • M24. Differences in less transport (unsigned): Through this movement, the differences in less produced in the transport of products subject to excise taxes, which exceed the regulatory percentages, are noted, in order to modify the tax regime initially accounted for. 
  • M25. Positive measurement adjustments. (+ sign): Through this movement, positive adjustments to the amounts initially accounted for as a result of a subsequent measurement or quantification are recorded. 
  • M26. Negative measurement adjustments. (sign -): Through this movement, negative adjustments to the amounts initially accounted for as a result of a subsequent measurement or quantification are recorded.
  • M27. Departures to aircraft. (sign -): Through this movement, establishments authorized as tax warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft may record the products that are loaded on board the aircraft for consumption or sale on board. . 
  • M28. Aircraft returns. (+ sign): Through this movement, establishments authorized as tax warehouses for the supply of alcoholic beverages and tobacco products for consumption or sale on board aircraft may record the products that are returned to the establishment from an aircraft to which they had been loaded for its consumption or sale on board