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 provision of the registered accounting entries may be made until the last business day of the month following the one in which the movement, operation or process that is the subject of the entry occurs, and may be considered.

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 raw material entry movements (in a single monthly accounting entry) and intermediate product sales movements (in a single daily accounting entry, provided that they are retail sales for which tax is accrued and no exemption applies).

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.