FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishments not obliged to SILICIE
Establishments affected by the regulations governing Special Taxes must keep an accounting of the products subject to said taxes, and, where applicable, the raw materials necessary to obtain them, in the terms established in article 50 of the Special Tax Regulations and its development regulations.
Accounting must reflect the processes, movements, and existence of products subject to Excise Duties, and where relevant the raw materials used to produce them, including any differences that arise during their storage, manufacture, and/or circulation.
The owners of the following types of establishments will be required to maintain the accounting of Special Taxes through the electronic headquarters of the Tax Agency:
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Factories
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Fiscal deposits
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Fiscal warehouses
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Receiving deposits
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Vinegar factories
The other establishments affected by the Special Tax regulations must keep an accounting for the purposes of these taxes, and are not obliged to keep it through the electronic headquarters of the Tax Agency unless they exercise the corresponding option.
All those that do not have the status of factory, tax warehouse, reception warehouse, tax warehouse or vinegar factory.
In particular, they will not be obliged to keep their accounting through the electronic headquarters of the Tax Agency:
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Manufacturers of compensating products referred to in article 3 of the Excise Tax Regulations.
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Users of totally or partially denatured alcohol referred to in articles 74 and 75 of the Excise Tax Regulations.
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The pharmaceutical laboratories referred to in article 76 of the Excise Tax Regulations.
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The medical care centers referred to in article 77 of the Special Tax Regulations.
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Establishments that obtain by-products or alcoholic residues referred to in articles 75 bis and 75 ter of the Excise Tax Regulations.
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The independent bottling plants referred to in article 87 of the Excise Tax Regulations.
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Owners of aircraft that regularly use private facilities for take-off and landing referred to in article 101.4 of the Excise Tax Regulations.
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The beneficiaries of the exemptions established in article 51.2.c), d) e) and g) and 51.4 of Law 38/1992, of December 28, on Special Taxes, for products subject to the Tax on Hydrocarbons intended for production electricity, railway transport, construction and maintenance of ships and aircraft and injection in blast furnaces, referred to in article 103 of the Excise Tax Regulations.
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The retailers referred to in article 106 of the Special Tax Regulations.
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The owners of the supply points that supply diesel fuel to vessels that generate the right to the refund of the Hydrocarbon Tax provided for in article 52 b) of the Special Taxes Law.
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The owners of the areas delimited outside a factory or tax warehouse referred to, respectively, in article 40.2.d) and 11.2.c) of the Excise Tax Regulations, due to the movements in them.
These establishments may comply with the obligation to keep accounting of Special Taxes by any of the following means:
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through the use of a computerized accounting system
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through the use of leafed books on paper.
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through a computerized accounting system, through the electronic headquarters of the Tax Agency, if they voluntarily opt for this system.
The accounting of Special Taxes must reflect all the processes, movements and stocks of the products subject to Special Taxes, including the differences that become evident during the storage, use or circulation of the same, so that the various products, headings and tax regimes.
The regulations implementing the Special Tax Regulations will determine, in particular, the content of the accounting obligations of these establishments.
Yes. These establishments may choose to maintain the accounting of Special Taxes through the electronic provision of accounting entries through the electronic headquarters of the Tax Agency.
The option to maintain accounting and provide electronic accounting entries from the establishment's computerized accounting system must be exercised electronically, through the electronic headquarters of the State Tax Administration Agency.
This option must be exercised during the month of November prior to the beginning of the calendar year in which it must take effect.
However, establishments that have begun carrying out activities in the current calendar year may opt at the time of submitting the declaration of commencement of the activity, said option taking effect from the beginning of the activity.
Those who opt for this system of keeping accounting books must maintain it, at least, during the calendar year for which the option is exercised.
The option will be understood to be extended for subsequent years as long as it is not waived.
This option, once chosen, must be maintained throughout the corresponding calendar year, but may be waived with effect from the beginning of the following calendar year.
The resignation must be exercised by means of communication to the managing office presented electronically in the month of November prior to the beginning of the calendar year in which it must take effect.
No. Establishments not required to keep special tax accounting through the electronic headquarters of the Tax Agency are not required to submit their accounting periodically to the Tax Agency.
Establishments not obliged to keep their accounting through the electronic headquarters of the Tax Agency must have the accounting in computerized or paper format available to the Inspection services, or, where applicable, the Intervention of Special Taxes. , as well as all the regulatory and commercial documentation supporting the accounting entries.