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Description of movement types

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Taxes on Alcohol 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: 

TAXES ON ALCOHOL AND ALCOHOLIC BEVERAGES 

  • A01. Opening (+ sign): This movement records the stock of products, whether or not they are subject to tax, at the beginning of the accounting process in the electronic headquarters of the Tax Agency. 
  • A02. 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. 
  • A03. 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. 
  • A04. Input UE (+ sign): This movement records entries of products from outside the Community territorial area, whether or not they are subject to tax. 
  • A05. 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. 
  • A06. Import entry (+ sign): This movement records entries from third countries or third country products, whether or not they are subject to tax. 
  • A07. Entry article 55 RIE (+ sign): This movement records the entries made in the establishment due to product returns in the cases provided for in article 55 of the Special Tax Regulations. 
  • A08. 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. 
  • A09. 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. 
  • A10. Output EU (- sign): This movement records the departures of previously accounted products to the non-internal Community territorial area. 
  • A11. Export output (- sign): This movement records the departures of previously accounted products to a third country or third country. 
  • A12. 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. 
  • A13. Change of destination (no sign): This entry records new data resulting from a change of destination, in accordance with sections A1b) 7 and B1e) of article 29 of the Excise Tax Regulations. and, where applicable, Article 38 of the Excise Tax Regulations. 
  • A14. Self-consumption/employee (- sign): This movement records the consumption or use of products, 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 self-consumption/employee movement type (own operations).
  • This movement will also record any consumption or use in the establishment of accounted products, whether or not they are subject to Special Taxes, outside of the manufacturing or transformation processes carried out there.
  • A15. Manufactured/obtained (+ sign): This movement records the acquisition of products, whether or not they are subject to tax, resulting from the process carried out within the establishment. 
  • A16. Entry by code change (+ sign): This movement records the change in code associated with previously accounted products. 
  • A17. Exit by code change (- sign): This movement records the change in code associated with previously accounted products. 
  • A18. Automatic compensation article 88 RIE (sign -): Movement limited to factories producing alcoholic extracts and concentrates. This movement records the exit of flavourings obtained within the establishment from manufactured extracts and concentrates, in accordance with section 4 of article 88 of the Excise Tax Regulations.
  • A19. Output item 14.3 RIE (sign -): Movement limited to factories and tax warehouses. This movement records the departure of the product subject to the 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.
  • TO 20. 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. 
  • A21. Auxiliary store output (unsigned): 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 (unsigned): 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 tax warehouses. This movement records the entry of products subject to tax from another establishment where they were under an exempt regime, motivated by the cessation of activity of the latter. 
  • A24. 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, 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): 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. 
  • A26. Reintroduction of article 27 RIE (+ sign): Movement limited to factories, bonded warehouses and tax warehouses. This movement records the reintroduction of products subject to tax issued from the same company by the route sales procedure. 
  • A27. 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.
  • A28. Destruction (sign-): Movement by which the destruction, within the establishment, of products subject to the tax is recorded. 
  • A29. 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. 
  • A30. Differences in less storage. (- sign): This movement records the differences in less proven products accounted for and stored in the establishment. 
  • A31. Differences in more storage. (+ sign): This movement records the most verified differences in products accounted for and stored in the establishment. 
  • A32. Differences in less manufacturing. (unsigned): This movement records the differences 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. (unsigned): This movement records 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. 
  • A34. Differences in less transportation. (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. 
  • A35. Positive measurement adjustments. (+ sign): This movement records positive adjustments to the quantities initially recorded as a result of a subsequent measurement or quantification. 
  • A36. Negative measurement adjustments. (- sign): This movement records the negative adjustments to the quantities initially recorded as a result of a subsequent measurement or quantification. 
  • A37. Entry for beer reprocessing. (+ sign): This movement records the beer reprocessing operations carried out in establishments authorized as breweries, with respect to that 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 for beer reprocessing. (- sign): This movement records the beer reprocessing operations carried out in establishments authorized as breweries, with respect to that 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 breweries art. 61.2.c RIE : This movement records the differences that occur in breweries whose annual production volume does not exceed 5,000 hectolitres. 
  • A40. Use for exempt purposes art. 74, 75, 76 and 77 RIE (sign -): Through this movement, users authorized to receive alcohol exempt 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 factories. This movement records the consumption of products used as raw materials in the manufacturing production processes carried out in the establishment, provided that the product used and the product obtained belong to the target scope of the Special Taxes corresponding to the final product for whose manufacture the establishment is authorized.
  • A42: Positive adjustments for movements from previous years (+ sign): This movement records positive adjustments to stock as a result of accounting corrections corresponding to movements made on a date prior to fiscal year n-1. When errors or omissions are detected in accounting entries corresponding to years prior to the current or previous fiscal year that determine an adjustment in the accounting stock, an accounting entry may be provided in the current fiscal year, using this type of movement. These entries will indicate the movement date as the date corresponding to the moment in which the need for the adjustment was verified.
  • A43: Negative adjustments for movements from previous years (- sign): This movement records negative adjustments to stock as a result of accounting corrections corresponding to movements made on a date prior to fiscal year n-1. When errors or omissions are detected in accounting entries corresponding to years prior to the current or previous fiscal year that determine an adjustment in the accounting stock, an accounting entry may be provided in the current fiscal year, using this type of movement. These entries will indicate the movement date as the date corresponding to the moment in which the need for the adjustment was verified.