FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishments approved as producers of intermediate products
The eighth and ninth characters of the CAE of an establishment serve 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 characters are B0.
In the case of an establishment authorized as a producer of intermediate products other than the one indicated above, these characters are B9.
Yes. Both establishments are factories and, therefore, are obliged to SILICIE .
As obliged to SILICIE must keep the accounting of Special Taxes by electronically supplying the accounting entries through the electronic headquarters of the State Tax Administration Agency.
The electronic supply of the accounting entries may be made directly (within 24 business hours following the moment of the movement, operation or process that is the subject of the entry) or from the computerized accounting system of the obligated party (within a longer period). broad to general 24 hours).
The electronic supply of accounting entries must be carried out within twenty-four business hours following the moment the movement, operation or process that is the subject of the entry occurs.
For its determination, the annual production volume of intermediate products of all the 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 the calendar year, the production volume will be increased to one year.
In case of start of activity, the estimated production volume will be taken into account.
The supply of registered accounting entries may be made until the last business day of the month following the month in which the movement, operation or process that is the object of the entry occurs, and may be considered.
For supply purposes, the month of August may be considered a non-business month.
In relation to the content of the entry provided, each accounting entry must refer to a movement, operation or process.
However, you can provide in aggregate the input movements of raw materials (in a single monthly accounting entry) and the sales movements of intermediate product (in a single daily accounting entry provided that they are retail sales for which the tax accrues and no exemption applies).
The provision of the registered accounting entries must be made within a period of 5 business days from the date of registration of the entry in the establishment's accounting system or from the end of the registration period, if this had not been carried out on time.
For supply purposes, the month of August may be considered a non-business month.
You must REGISTER the entry in your accounting system in computerized support within twenty-four business hours following the moment the movement, operation or process that is the object of the entry occurs.
The provision of the registered accounting entries must be made within a period of 5 business days from the date of registration of the entry in the establishment's accounting system or from the end of the registration period, if this had not been carried out on time.
For supply purposes, the month of August may be considered a non-business month.
The registration in your computerized accounting system must be carried out within twenty-four business hours following the moment the movement, operation or process that is the subject of the entry occurs.