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:
TAXES ON ALCOHOL AND ALCOHOLIC BEVERAGES
- A01. 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.
- A02. 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.
- A03. 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.
- A04. Input UE (+ sign): Through this movement, entries of products from the non-internal community territory are recorded, whether or not they are subject to the tax.
- A05. 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.
- A06. 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.
- A07. Entry article 55 RIE (+ sign): Through this movement, the entries made in the establishment for product returns are recorded in the cases provided for in article 55 of the Excise Tax Regulations.
- A08. 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.
- A09. 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.
- A10. Output EU (- sign): Through this movement, the departures, destined for the non-internal community territorial area, of previously accounted products are recorded.
- A11. Export output (- sign): Through this movement, the departures, destined for a third country or third country, of products previously accounted for are recorded.
- A12. 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.
- A13. 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 Regulation. and, where applicable, article 38 of the Special Tax Regulations.
- A14. Self-consumption/employee (- sign): Through this movement, the consumption or use of products is recorded, whether or not they are subject to Special Taxes, in the manufacturing or transformation processes carried out in the establishment, with the exception of those that must be recorded with the type of movement self-consumption/employment ( own operations).
- Any consumption or use in the establishment of accounted products will also be noted through this movement, whether or not they are subject to Special Taxes, outside of the manufacturing or transformation processes developed therein.
- A15. 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.
- A16. Entry by code change (+ sign): Through this movement, the code change associated with the previously accounted products is noted.
- A17. Exit by code change (- sign): Through this movement, the code change associated with the previously accounted products is noted.
- A18. Automatic compensation article 88 RIE (- sign): Movement limited to factories producing alcoholic extracts and concentrates. Through this movement, the output of flavorings obtained, within the establishment, from the extracts and concentrates manufactured, is recorded, in accordance with section 4 of article 88 of the Excise Tax Regulations.
- A19. 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.
- TO 20. 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 noted, in accordance with section 3 of article 14 of the Excise Tax Regulations.
- A21. Auxiliary warehouse output (without sign): Movement limited to establishments authorized for the manufacture of products subject to the Tax on Wine and Fermented Beverages or products subject to the tax on intermediate products. Through this movement, the manufacturing establishment records the departure of accounted products destined for its auxiliary warehouse, authorized in accordance with articles 65 and 70 of the Special Tax Regulations.
- A22. Auxiliary warehouse entry (without sign): Movement limited to establishments authorized for the manufacture of products subject to the Tax on Wine and Fermented Beverages or products subject to the tax on intermediate products. Through this movement, the manufacturing establishment records the entry of accounted products from its auxiliary warehouse, authorized in accordance with articles 65 and 70 of the Special Tax Regulations.
- A23. Entry due to cessation of activity art. 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.
- A24. 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.
- A25. 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.
- A26. 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.
- A27. 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.
- A28. Destruction (sign-): Movement by which the destruction, within the establishment, of products subject to the tax is noted.
- A29. 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.
- A30. Differences in less storage. (sign -): Through this movement, the least verified differences in products accounted for and stored in the establishment are noted.
- A31. Differences in more storage. (+ sign): Through this movement, the most verified differences in products accounted for and stored in the establishment are noted.
- A32. Differences in less manufacturing. (without sign): 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.
- A33. Differences in more manufacturing. (without sign): 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.
- A34. Differences in less transportation. (without sign): 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.
- A35. 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.
- A36. 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.
- A37. Entry for beer reprocessing. (+ sign): Through this movement, beer reprocessing operations carried out in establishments authorized as breweries are noted, with respect to finished beer that does not meet the organoleptic conditions or other specifications required for the sale of the finished product and is subjected to reprocessing to correct the parameters necessary for its qualification as suitable for sale.
- A38. Outputs due to beer reprocessing. (sign -): Through this movement, beer reprocessing operations carried out in establishments authorized as breweries are noted, with respect to finished beer that does not meet the organoleptic conditions or other specifications required for the sale of the finished product and is subjected to reprocessing to correct the parameters necessary for its qualification as suitable for sale.
- A39. Differences in less in art breweries. 61.2.c RIE : Through this movement, the differences in fewer occurrences in breweries whose annual production volume does not exceed 5,000 hectoliters are noted.
- A40. Use exempt purposes art. 74, 75, 76 and 77 RIE (- sign): Through this movement, the users authorized to receive alcohol with exemption from the Special Tax record the use given to the alcohol received, for the purposes provided for in articles 74, 75, 76 and 77 of the Special Tax Regulations.
- A41. Self-consumption/employee (Own operations) (- sign): Movement limited to authorized establishments such as factory. Through this movement, the consumption of products used as raw materials in the manufacturing production processes developed in the establishment is noted, provided that the product used and the product obtained belong to the objective scope of the Special Taxes corresponding to the final product for whose manufacture it is located. authorized the establishment.
- A42: 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.
- A43: 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.