FAQs

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

In the case of an establishment authorised as a brewery, these characters are C1.

Yes. An establishment authorised as a brewery is a factory and is therefore obliged to electronically submit accounting entries through the electronic headquarters of the Tax Agency in the SILICIE system.

You must keep the accounts of the Special Taxes by electronically providing the accounting entries through the electronic headquarters of the Tax Agency.

Excise Duties accounts can be kept through the Tax Agency’s e-Office in two ways:

• By electronically supplying the accounting entries directly through said headquarters.
• By electronically supplying accounting entries, from the computerized accounting system available, where applicable, to the obligated party.

The maintenance of accounting records and the provision of accounting entries from the taxpayer's internal accounting system on computer support requires the prior exercise of this option through the electronic headquarters of the Tax Agency, using the form provided for this purpose.

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.

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

The deadline for supplying the registered accounting entries will end on the last business day of the month following the month in which the movement, operation or process occurs. For supply purposes, the month of August may be considered a non-working month.

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

For its determination, the annual volume of beer production of all the establishments of the holder 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.

As a general rule, each accounting entry must refer to a movement, operation or process.

However, the following movements, operations or processes may be supplied in aggregate form:

• The entry movements of raw materials used in the beer manufacturing process, aimed at providing aroma or flavor, whose contribution to the final product is less than 0.5 degrees plato (in a single monthly accounting entry), 

• Beer manufacturing operations (in a single accounting entry for each of the cooking, fermentation and maturation phases referring to each cooking or, where appropriate, manufacturing batch),

• The entry and exit movements of non-alcoholic beer (in a single monthly accounting entry),

• Outflows resulting from retail sales of beer, for which tax is accrued and an exemption is not applicable (in a single daily accounting entry).  

The purpose of accounting includes all raw materials, whether or not subject to special taxes, incorporated into the production process carried out in the establishment.

However, it will not be necessary to reflect in the accounting records the movements and stocks of raw materials incorporated into the production process that are not subject to Special Manufacturing Taxes and do not contain extracts.

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

Notwithstanding the foregoing, if you are an establishment authorized as a brewery whose annual production volume does not exceed 50,000 hectoliters in the calendar year that has opted to supply the accounting entries from its internal accounting system in accordance with the provisions of the Second 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.