Description of types of movements
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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:
HYDROCARBON TAX
- H01. 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.
- H02. 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.
- H03. 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.
- H04. 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 receipt warehouse accounting .
- H05. 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.
- H06. Return contaminated products art. 112 RIE (+ sign): Through this movement, the entries made in the establishment for returns of contaminated products are recorded in the cases provided for in article 112 of the Excise Tax Regulations.
- H07. Vapor recovery art. 116 RIE (+ sign): Through this movement, the accounting entry made by the owners of establishments in which vapor recovery devices are installed will be recorded, as an accounting correction for evaporated and recovered gasoline, in the terms provided for in article 116.7 of the Excise Tax Regulations. .
- H08. Interior exit (- sign): Through this movement, the departures, destined for the internal territorial area, of previously accounted products are recorded.
- H09. Output EU (- sign): Through this movement, the departures, destined for the non-internal community territorial area, of previously accounted products are recorded.
- H10. Export output (- sign): Through this movement, the departures, destined for a third country or third country, of products previously accounted for are recorded.
- H11. 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.
- H12. Change of destination: 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.
- H13. Self-consumption/employee (- sign): Through this movement, the consumption or use of accounted products is noted, whether or not they are subject to the tax, in the manufacturing or transformation process carried out within the establishment.
- H14. Made/obtained (+ sign): Through this movement, the obtaining of products is noted, whether or not they are subject to the tax, resulting from the process developed within the establishment.
- H15. Entry by code change (+ sign): Through this movement, the change in the reference code provided for in section I.9.8 of the Annex to the Order associated with the products previously accounted for is noted.
- H16. Exit by code change (- sign): Through this movement, the change in the reference code provided for in section I.9.8 of the Annex to the Order associated with the products previously accounted for is noted.
- H17. Output article 14 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.
- H18. Entry article 14 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 noted, in accordance with section 3 of article 14 of the Excise Tax Regulations.
- H19. Entry due to cessation of activity article 15.5 LIE (+ sign): Movement limited to factories and bonded warehouses. Through this movement, the entry of products subject to the tax from another establishment in which they were under the exempt regime is recorded, motivated by the cessation of activity of the latter.
- H20. 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, in accordance with the provisions of section 1 of article 38 of the Excise Tax Regulations.
- H21. Reintroduction of article 38.2 and 38.3 RIE (+ 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.
- H22. Reintroduction of article 27 RIE (+ sign): Movement limited to factories, bonded warehouses and bonded warehouses. Through this movement, the reintroduction of products subject to the tax issued from it by the route sales procedure is recorded.
- H23. 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.
- H24. Destruction (sign-): Movement by which the destruction, within the establishment, of products subject to the tax is recorded.
- H25. 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.
- H26. Differences in less storage (- sign): Through this movement, the least verified differences in products accounted for and stored in the establishment are noted.
- H27. Differences in more storage (+ sign): Through this movement, the most verified differences in products accounted for and stored in the establishment are noted.
- H28. Differences in less manufacturing (unsigned): Through this movement, the differences are noted in minus, between the sum of the input products in each unit or manufacturing process and the sum of the output products of the same.
- H29. Differences in further manufacturing (unsigned): Through this movement, the differences between the sum of the input products in each unit or manufacturing process and the sum of the output products of the same are noted.
- H30. Differences in less transport (unsigned): Through this movement, the differences in less produced in the transportation of products subject to excise taxes, which exceed the regulatory percentages, are noted in order to modify the tax regime initially accounted for .
- H31. 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.
- H32. 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.
- H33. Positive De-fueling settings (+ sign): Through this movement, the amounts received by the owner of the establishment in operations to extract aviation fuel remaining in aircraft, carried out prior to carrying out a supply or provisioning of aviation fuel from the establishment, are recorded.
- H34. Negative De-fueling settings (- sign): Through this movement, the quantities delivered by the owner of the establishment and previously received by it in operations of extraction of aviation fuel remaining in aircraft carried out prior to carrying out a supply or provisioning of aviation fuel from the establishment are recorded.
- H35. Differences in more in transportation: Through this movement, the differences in most produced in the transportation of products subject to excise taxes are noted, in case they must be reflected in accounting.
- H37: Positive adjustments for movements from previous exercises (+ sign): Through this movement, positive inventory adjustments are recorded as a result of accounting corrections corresponding to movements made on a date prior to year n-1. When errors or omissions are detected in accounting entries corresponding to years prior to the current fiscal year or the previous one that determine an adjustment in the accounting stocks, an accounting entry may be provided in the current fiscal year, using this type of movement. In these entries, the date of movement will be indicated as the date corresponding to the moment in which the need for the adjustment has been verified.
- H38: Negative adjustments due to movements in previous years (- sign): Through this movement, negative inventory adjustments are recorded as a result of accounting corrections corresponding to movements made on a date prior to year n-1. When errors or omissions are detected in accounting entries corresponding to years prior to the current fiscal year or the previous one that determine an adjustment in the accounting stocks, an accounting entry may be provided in the current fiscal year, using this type of movement. In these entries, the date of movement will be indicated as the date corresponding to the moment in which the need for the adjustment has been verified.