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A query was raised regarding whether recipients of fiscal marks must record the individual numbering of every seal applied to packaging. The Directorate-General for Taxes (DGT) ruled that it is sufficient to record the numbering ranges (the first and last numbers) of the seals used.
Cuestión planteada Necesidad de detallar la numeración de cada precinta que se coloca en los correspondientes envases, para llevar correctamente el libro de cuenta corriente de precintas.
Para llevar correctamente el libro de cuenta corriente de marcas fiscales, el receptor debe reflejar los tramos de numeración de las precintas recibidas y de las que van siendo utilizadas. No es necesario detallar uno a uno el número de cada precinta que se adhiere a cada recipiente, siempre que los tramos concuerden con la capacidad de los envases y permitan la verificación de la administración.
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