FAQs

The eighth and ninth characters of the CAE of an establishment are used to identify its activity.

In the case of an establishment authorized as a producer of intermediate products with the designations of origin Moriles - Montilla, Tarragona, Priorato and Terra Alta, these characteristics are B0.

In the case of an establishment authorised as a manufacturer of intermediate products other than that indicated above, these characters are B9.

Yes. Both establishments are factories and are therefore obliged to SILICIE .

As an obligated party, SILICIE must keep the accounts of Special Taxes by electronically providing the accounting entries through the electronic headquarters of the State Tax Administration Agency.

The electronic supply of accounting entries may be carried out directly (within 24 business hours following the time of the movement, operation or process that is the subject of the entry) or from the obligated party's computerized accounting system (within a longer period than the general 24 hours).

The electronic supply of accounting entries must be made within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

For its determination, the annual production volume of intermediate products of all establishments owned in the immediately preceding calendar year will be taken into account.

If the activity had been carried out during the immediately preceding calendar year for a period of less than a calendar year, the production volume will be increased to one year.

In the event of starting an activity, the estimated production volume will be taken into account.

The recorded accounting entries may be submitted until the last business day of the month following the month in which the transaction, operation, or process subject to the entry occurs. For supply purposes, August may be considered a non-working month.

With regard to the content of the entry provided, each accounting entry must refer to a movement, operation or process. However, you can provide aggregated input movements of raw materials (in a single monthly accounting entry) and output movements as a result of retail sales of intermediate products for which tax is accrued and an exemption is not applicable (in a single daily accounting entry).

The provision of the registered accounting entries must be made within 5 business days from the date of registration of the entry in the accounting system of the establishment or from the end of the registration period, if this has not been made within the deadline.

For supply purposes, August may be considered a non-working month.

The registration in your computerized accounting system must be made within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

You must RECORD the entry in your accounting system using computer technology within twenty-four business hours following the time the movement, operation or process that is the subject of the entry occurs.

The provision of the registered accounting entries must be made within 5 business days from the date of registration of the entry in the accounting system of the establishment or from the end of the registration period, if this has not been made within the deadline.

For supply purposes, August may be considered a non-working month.

The deadline for providing the accounting entries will end on the last business day of the month following the month in which the movement, operation or process that is the subject of the entry occurs, and for the purposes of the supply, the month of August may be considered a non-working month.

With regard to the content of the entry provided, each accounting entry must refer to a movement, operation or process. However, it can provide an aggregated account of wine and must production operations and raw material inputs in a single monthly accounting entry.

To apply this system, the establishment must apply to the Special Tax Management Office prior to the start of the calendar year in which it is to take effect.

As a general rule, the opening entry must be submitted within the first month of the financial year.

Notwithstanding the foregoing, if you are a producer of intermediate products that does not obtain alcohol and whose annual production volume does not exceed 100,000 liters in the calendar year and has opted to supply the accounting entries from its internal accounting system in accordance with the provisions of the Third Additional Provision of Order HAC/998/2019, you may consider that the opening entry corresponds to a movement of the first month of the accounting year and supply it within the period provided for the entries of said month.