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V0708-20 6 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Obligation to maintain excise duty product accounts depends on establishment type

A transport company with its own diesel consumption facility has requested clarification on how to maintain its product accounts. The DGT clarifies that the recording method depends on whether the establishment is a factory, a bonded warehouse, or another type of facility.

The question raised

Obligation to maintain accounting records for products subject to manufacturing excise duties through the Electronic Office of the State Tax Administration Agency (SILICIE System).

The DGT's ruling

Owners of factories, tax warehouses, receiving warehouses, bonded warehouses, or vinegar factories must maintain accounting records via computer support through the AEAT Electronic Office. For other establishments affected by excise duty regulations, accounting shall be maintained through foliated paper books or a computer system, in accordance with the regulatory framework. In the case of facilities for the self-consumption of professional diesel, the conditions of Order HAP/290/2013 must be met, including the use of a computer system integrated with the dispensing units.

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