FAQs

Establishments affected by the regulations governing Special Taxes must keep records of the products subject to said taxes and, where applicable, the raw materials necessary to obtain them, in accordance with the terms established in article 50 of the Regulations on Special Taxes and its implementing 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 keep accounts for Special Taxes through the electronic headquarters of the Tax Agency:

• Factories

• Tax warehouses

• Bonded warehouses

• Receiving depots

• Vinegar factories

Other establishments affected by the Special Tax regulations must keep accounting records for the purposes of these taxes, and are not obliged to do so through the electronic headquarters of the Tax Agency unless they exercise the corresponding option.

All those that do not have the status of factory, bonded warehouse, receiving warehouse, bonded warehouse or vinegar factory.

In particular, the following will not be required to keep their accounts through the electronic headquarters of the Tax Agency:

• Manufacturers of compensating products referred to in Article 3 of the Excise Tax Regulations.

• Users of totally or partially denatured alcohol referred to in Articles 74 and 75 of the Excise Tax Regulations.

• Pharmaceutical laboratories referred to in Article 76 of the Excise Tax Regulations.

• The health care centres referred to in Article 77 of the Excise Tax Regulations.

• Establishments that obtain alcoholic by-products or waste referred to in Articles 75 bis and 75 ter of the Excise Tax Regulations.

• The independent bottling plants referred to in Article 87 of the Excise Tax Regulations.

• Aircraft owners who regularly use private facilities for takeoff and landing, as referred to in Article 101.4 of the Excise Tax Regulations.

• 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 the production of electricity, rail transport, construction and maintenance of ships and aircraft and injection into blast furnaces, referred to in article 103 of the Regulation of Special Taxes.

• Retailers referred to in Article 106 of the Excise Tax Regulations.

• The owners of 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.

• The holders of the delimited areas outside a factory or tax warehouse referred to, respectively, in article 40.2.d) and 11.2.c) of the Special Tax Regulations, for the movements that occur within them.

These establishments may comply with the obligation to keep accounts of Special Taxes by any of the following means:

• through the use of a computer-based accounting system

• through the use of leafed books on paper.

• through a computer-based accounting system, via the electronic headquarters of the Tax Agency, if they voluntarily opt for this system.

The accounting of Excise Taxes must reflect all processes, movements and stocks of the products subject to Excise Taxes, including the differences that become apparent during their storage, use or circulation, so that the various products, headings and tax regimes are differentiated.

The regulations implementing the Excise Tax Regulations will determine, in particular, the content of the accounting obligations of these establishments.

Yes. These establishments may choose to keep their Special Tax accounts by electronically providing accounting entries through the electronic headquarters of the Tax Agency.

The option to keep the accounts and provide the accounting entries electronically 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 start of the calendar year in which it is to take effect.

However, establishments that have started carrying out activities in the current calendar year may opt to do so at the time of submitting the declaration of commencement of the activity, with this option taking effect from the beginning of the activity.

Those who opt for this system of keeping accounting books must maintain it for at least the calendar year for which the option is exercised.

The option will be deemed 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 waiver must be exercised by means of a communication to the managing office submitted 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 accounts for excise taxes through the Tax Agency's electronic headquarters are not required to submit their accounts periodically to the Tax Agency.

Establishments not required to keep their accounting records through the Tax Agency's electronic headquarters must have their accounting records available to the Inspection services, or where appropriate, to the Special Tax Intervention services, in computer format or on paper, as well as all regulatory and commercial documentation justifying the accounting entries.