Tax Agency: Frequently Asked Questions. General issues

Two types of operations are exclusively registered in this book: operations referred to in article 66 of the RIVA, that is, only those that follow:

1. The sending or receiving of goods for the preparation of expert reports or work mentioned in article 70, section one, number 7, of the Tax Law (Law 37/1992).
2. Transfers of goods and intra-Community acquisitions of goods included in articles 9, section 3, and 16, section 2, of the Tax Law (Law 37/1992).
3. The sending or receiving of goods included in a consignment sales agreement referred to in Article 9 bis of the Tax Law.

For the operations described in points 1 and 2 above:

Code "D" is used if the declaring party is the recipient of the goods in the transaction, and "R" if the declaring party is the supplier of the goods.

If the operation is documented with an invoice, it must also be stated on the issued or received invoice record book, whichever is applicable.

When there is accrual in the operations recorded in this Book (in particular regarding operations included in the intra-Community aquisition of goods), the operation must also be recorded in the Received Invoices Record Book with code 09.

 As regards intra-Community acquisitions of usual goods, as well as intra-Community deliveries of usual goods, they must be recorded in the Record Book of Invoices Received and Issued respectively, in the manner indicated in the frequently asked questions “How is an Intra-Community Acquisition of Goods recorded?” to “How is an Intra-Community Delivery of Goods recorded?”.

 In these cases code "D" for recipient or "R" for supplier are not to be used under any circumstances as these codes are exclusively for the booking of certain intra-Community transactions.

The operations described in point 3 are developed in the FAQ "How is a transfer of assets made under a consignment sale agreement recorded? a "Once goods have been received within the framework of an agreement for the sale of goods on consignment, how is the destruction or disappearance of goods from the buyer's warehouse recorded?", in this section 6.

The seller must register the following functional blocks with the declarant code “V”:

• Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation : The key in the case of the dispatch of the merchandise is 01

• Counterpart: Customer identification. You must have a NIF- VAT , so the identification type is 02.

• Deposit : warehouse address.

• Shipping and receiving information : The value of the goods, the Member States of departure and arrival of the goods, the date of dispatch, the date of arrival, the quantity and description of the goods must be entered.

Example 1: Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed in 202X-1 a sale agreement of goods on consignment, under which entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by B . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.

The warehouse address is (C/XXXXXXX).

On March 1, 202X, A sends goods (10,000 units) worth 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.

The transfer of assets shall be recorded as follows:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 03

RegistrationId: 202X-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 01

Counterpart block:

IDtype: 02

ID: DE111111111

Deposit block:

Warehouse address: (C/XXXXXXX).

InfoShippingReception Block:

Value of assets: 10,000

EM game:ES

EM arrival:DE

Issue date:01/03/202X

Arrival date: 03/03/202X

Quantity:10,000

Description: Assets

In the event that the buyer does not manage the warehouse where the goods are stored, in the functional block corresponding to the warehouse, in addition to the address, the identification of the depositary with his name and surname or company name and the identification number (NIF- VAT) must be reported.

Example 2 : Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed in 202X-1 a sale agreement of goods on consignment, under which entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by C, with NIVA DE222222222 . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.

The warehouse address is (C/XXXXXXX).

On March 1, 202X, A sends goods (10,000 units) worth 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.

The transfer of assets shall be recorded as follows:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 03

RegistrationId: 202X-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 01

Counterpart block:

IDtype: 02

ID: DE111111111

Deposit block:

Idtype:02

ID: DE222222222

Warehouse address: (C/XXXXXXX).

InfoShippingReception Block:

Value of assets: 10,000

EM game:ES

EM arrival:DE

Issue date:01/03/202X

Arrival date: 03/03/202X

Quantity:10,000

Description: Assets

The seller must register the following functional blocks with the declarant code “V”:

• Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation : the key in the case of delivery of the goods is 03.

• Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the merchandise is collected by the buyer, the identification of the purchaser with NIF- VAT (identification type 02), taxable base and unit price must be recorded.

In addition, the seller will have to register the sale in the Register of Invoices Issued as an intra-community delivery (see FAQ " How is an Intra-community Delivery of Goods registered? ", in section 3).

Example 3 : Businessman B from example 1 of the previous FAQ acquires 5,000 units of the goods on April 5. The goods are purchased for 6,000.

Businessman A will send two records, one to the LRDOI and one to the LRFE:

Record 1 submitted to LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 04

RegistrationId: 202X-02 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. Cannot match the Transfer Record ID)

Type of operation : 03.

InitialIDExpinicial Block:

Tax year: 202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (from example 1 of the previous FAQ)

Block FinalDestinationReceiveExp :

 Description of goods:XXXX

Quantity:5,000

Declared operation date: 05/04/202X

IDtype:02

Id: DE111111111

Taxable base/value:6,000

Unit price:1.2

Record 2 in the LRFE:

Businessperson A will have to register the sale in the LRFE as EIB (see FAQ " How is an Intra-Community Delivery of Goods registered? ", in section 3).

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record identification: fiscal year , fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation: The code in the event that the 12-month period has elapsed without the initial or substitute recipient acquiring the goods is 08.

• Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination:: The description and quantity of the goods, the date of operation, which will be the day after the end of the twelve months following the arrival of the merchandise, the taxable base and the unit price must be recorded.

The seller must also register a transfer of goods in the Register of certain intra-Community operations.

Example 4 : Entrepreneur B from example 1 of the FAQ "How do I record a transfer of assets under a consignment sale agreement?" above does not acquire the remaining goods within 12 months (remember that in the example in the FAQ "When a transfer of goods has been made under a consignment sale agreement, how is the subsequent delivery of goods to the entrepreneur to whom the goods are intended recorded?" this entrepreneur acquired 5,000 units of the goods. Therefore, 5,000 units remain of the 10,000 transferred).

Entrepreneur A will send two records to the LRDOI:

Record 1 submitted to LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X+1

Period: 03

RegistrationId:  202X+1-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 08

InitialIDExpinicial Block:

Tax year: 202X

Period:03

InitialIdExp: 202X-01

This block must match the DeclaredRegistryId of the record corresponding to the initial transfer of the goods (See example 1 of the FAQ "How is a transfer of goods made within the framework of a
agreement for the sale of goods in consignment registered?", in this same section 6)

Block FinalDestinationReceiveExp :

Description of goods: XXXX

Quantity:5,000

Declared operation date: 05/03/202X+1

 IDtype: In white

Id: In white.

Taxable base/value: 5,000

Unit price:1

Record 2 submitted to LRDOI:

After 12 months have elapsed without B acquiring the assets, a transfer of subject assets occurs, which A will have to register in the LRDOI. (See FAQ "What operations are included?", in this section 6).

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record ID: exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation: the key in the case of replacement of the initial recipient is 02.

• Substitute for the original recipient: identification of the substitute. You must have a NIF- VAT , so the identification type is 02.

• Initial expedition: exercise, period and identification number assigned by the seller to the record of the initial transfer or shipment of the goods

• Shipping and receiving information : The quantity and description of the goods must be recorded.

Example 5 : On September 6, 202X, businessmen A and B from example 1 of FAQ 6.2, terminate the agreement signed in 202X-1. Of the 10,000 units already transferred, B had acquired 5,000 units on April 5 (See FAQ "Once a transfer of goods has been made within the framework of an agreement for the sale of goods on consignment, how is the subsequent delivery of goods recorded to the business person to whom the goods are destined?", in this same section).

On the same day, September 6, 202X, A, who has a consignment sales agreement signed with businessman C, with NIF DE333333333, makes available to him the remaining 5,000 units of the goods transferred on March 1, 202X.

Entrepreneur A will send the following record to the LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 09

RegistrationId: 202X-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 02

 Initial recipient substitute block :

Idtype:02

Id: DE333333333

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the registry corresponding to the initial transfer of the goods (See example 1 of the FAQ "Once a transfer of goods has been made within the framework of an agreement for the sale of goods on consignment, how is the subsequent delivery of goods recorded to the business to whom the goods are destined?", in this same section).

InfoShippingReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white

Arrival date: In white.

Quantity:5,000

Description: Assets

Replacement date: 6/09/202X

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record ID: exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation : The code in the case of returning the goods to Spain (mainland and Balearic Islands) is 07

• Initial Expedition : exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination : The description and quantity of the goods, the date of operation, which will be the day the merchandise is returned, and the value must be recorded.

Example 6 : Businessman A in example 1 of the FAQ in this same section "How is a transfer of assets made within the framework of a sale of assets agreement recorded?", on April 1, 202X-1, without B having acquired any of the transferred assets, returns the 10,000 transferred assets to the territory of application of the Tax.

Entrepreneur A will send the following record to the LRDOI:

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 04

RegistrationId:  202X-1-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 07

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the goods. See example 1 of the FAQ in this same section "How is a transfer of goods made within the framework of a sale of goods agreement registered?".

Block FinalDestinationReceiveExp :

Description of goods: XXXX

Quantity:10,000

Declared operation date: 01/04/202X.

 IDtype: In white

Id: In white.

Taxable base/value:10,000.

Unit price: In white.

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation : The code in the case of shipment of goods to another country is 05.

• Initial Expedition : exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination: The description and quantity of the goods, the date of operation, which will be the day on which the merchandise is sent to the other country, the taxable base and the unit price must be recorded. 

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations (see FAQ "What operations are included?" in this same block 6).

 Example 7 : On 1 May 202X, entrepreneur A from example 1 of the FAQ "How is a transfer of goods made under a consignment sale agreement recorded?" from block 6, send the 10,000 units to France. Businessman B had not acquired any assets.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 05

RegistrationId:  202X-05 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 05

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See example 1 of FAQ 6.2)

 Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/05/202X.

 IDtype: In white

Id: In white.

Taxable base/value: 10,000

Unit price:1

Record 2 submitted to LRDOI:

The shipment of goods from Germany to a country other than the territory of application of the Tax (whether it belongs to the EU or not) gives rise to a transfer of taxable goods that must be registered in the LRDOI. (See FAQ "What operations are included?" in this same block 6).

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation: The key in the case of delivery to a purchaser other than the initial or substitute recipient is 04.

• Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination: The description and quantity of the goods, the date of operation, which will be the date on which the merchandise is delivered to the new buyer, the identification of the purchaser with NIF- VAT (identification type 02), taxable base and unit price must be recorded. 

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations (see FAQ "What operations are included?" in this same block 6).

Example 8 : On April 1, 202X, businessman A from example 1 of the FAC How is a transfer of goods recorded under a sales agreement for goods in consignment?, from this same block, sells to businessman D, with NIF DE444444444, the 10,000 units transferred to Germany on March 1, 202X. Businessman B had not acquired any assets. There is no agreement between A and D for the sale of goods on consignment. The unit sale price is 1 euro.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 04

RegistrationId: 202X-06 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 04

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the record corresponding to the initial transfer of the assets (See FAQ "What operations are included?" of this same block 6).

Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/04/202X.

 IDtype: 02

Id: DE444444444

Taxable base/value: 10,000

Unit price:1

Record 2 submitted to LRDOI:

The sale to D, with whom there is no agreement for the sale of goods on consignment, gives rise to a transfer of subject assets that must be registered in the LRDOI. (See FAQ "What operations are included?" in this same block 6).

Yes. The seller must register the following functional blocks with the declarant code “V”:

• Record ID : exercise, period and a number assigned by the seller that allows the record to be uniquely identified.

• Type of operation : The code in case of destruction, loss or theft is 06.

• Initial expedition: exercise, period and identification number assigned by the seller to record the initial transfer or shipment of the goods.

• Final destination: The description and quantity of the goods, the date of operation, which will be the date on which the destruction, loss or theft of the merchandise occurs or is discovered, the taxable base and the unit price must be recorded. 

In addition, the seller will have to register the transfer of the goods in the Register of certain intra-community operations ("What operations are included?" in this same block 6).

Example 9 : On May 1, 202X, a fire breaks out in the warehouse in example 1 of FAQ 6.2. B had not acquired any of the 10,000 transferred units.

Entrepreneur A will send two records to the LRDOI:

LRDOI Record 1.

Communication type: A0.

Declaring key: V

Block IdRegistroDeclarado

Tax year: 202X

Period: 05

RegistrationId:  202X-07 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer record ID or any other ID already assigned to another record)

Type of operation : 06

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the DeclaredRegistryId of the record corresponding to the initial transfer of the goods (See example 1 of the FAQ How is a transfer of goods made within the framework of a sale of goods agreement recorded?, of this same block 6).

Block FinalDestinationReceiveExp :

Description of goods: XXXX.

Quantity:10,000

Declared operation date: 01/05/202X.

 IDtype: In white

Id: In white.

Taxable base/value: 10,000

Unit price: 1

Record 2 submitted to LRDOI:

The destruction of assets gives rise to a transfer of assets subject to tax that must be registered in the LRDOI. (See FAQ "What operations are included?" of this same block 6).

The purchaser must register the following functional blocks with the declarant code “A”:

• Record ID: exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.

• Type of operation: The key in the case of receiving merchandise is 09.

• Counterpart: seller identification. This is a businessman identified in another Member State, so the identification type is 02 corresponding to the NIF- VAT.

• Shipping and receiving information: The date of arrival, quantity and description of the goods must be recorded. 

Example 10: Businessman A, established in the territory of application of the Tax, signed in 202X-1 with businessman B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods on consignment, under which businessman B will deposit goods in the warehouse located in the territory of application of the Tax and managed by A, so that A may acquire them at a time after their arrival.

On March 1, 202X, B sends 10,000 units of good X from Germany to the warehouse managed by A, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.

The warehouse address is C/XXX.

A will send the following record to the LRDOI:

Communication type: A0

Declaring key: A.

Block IDRecord declared:

Exercise:202X

Period: 03

Registration ID: 202X-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 09

Counterpart block:

IDtype:02

Id: DE111111111

Deposit block:

Warehouse address: In white

InfoExpeditionReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white

 Arrival date: 03/03/202X

Quantity:10,000

Description: XXX Goods

 In the event that the buyer does not manage the warehouse where the goods are stored, the functional block corresponding to the shipping and receiving information will not have to include the arrival date of the goods.

Example 11 : Businessman A, established in the territory of application of the Tax, signed in 202X-1 with businessman B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods on consignment, under which businessman B will deposit goods in the warehouse located in the territory of application of the Tax and managed by a third party , so that A may acquire them at a time after their arrival.

On March 1, 202X, B sends 10,000 units of good X from Germany to the warehouse managed by the third party, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.

The warehouse address is C/XXX.

A will send the following record to the LRDOI:

Communication type: A0

Declaring key: A.

Block IDRecord declared:

Exercise:202X

Period: 03

Registration ID: 202X-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)

Type of operation : 09

Counterpart block:

IDtype:02

Id: DE111111111

Deposit block:

Warehouse address: In white

InfoExpeditionReception Block:

Value of goods: In white

EM departure: In white

EM arrival: In white

Expedition date: In white.

 Arrival date: In white.

Quantity:10,000

Description: XXX Goods

The purchaser must register the following functional blocks with the declarant code “A”:

• Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.

• Type of operation : the key in the case of the acquisition of the merchandise is 10.

• Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.

• Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the merchandise is withdrawn, the taxable base and the unit price must be recorded. 

In addition, the purchaser will have to register the purchase in the Register of Invoices Received as an intra-community acquisition (See FAQ " How are Intra-Community Acquisitions of Goods and Services registered? " from block 4).

Example 12 : Businessman A from example 10 of the previous FAQ acquires 5,000 units of good X on April 1 at a unit price of 2 euros.

Businessman A will send two records: one to the LRDOI and another to the LRFR.

Record 1 submitted to LRDOI:

Communication Type : A0

Declarant key : A

Block IDRecord declared:

Exercise:202X

Period: 04

Registration ID: 202X-02 (the taxpayer will freely assign a number to each record sent that uniquely identifies it).

Type of operation : 10

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the IdregistroDeclarado of the record corresponding to the initial receipt of the goods (See example 1 of the previous FAQ)

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Quantity:5,000

Declared operation date: 01/04/202X.

IDtype:Blank

Id: In white

Tax base/value: 10,000

Unit price:2

Record 2.

The entrepreneur must register the AIB in the LFRR. (See FAQ " How are Intra-Community Acquisitions of Goods and Services recorded? " from block 4).

The purchaser must register the following functional blocks with the declarant code “A”:

• Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.

• Type of operation : The code in the case of withdrawal of the goods by the seller is 11.

• Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.

• Final destination : The description and quantity of the goods, the date of operation, which will be the day on which the goods are returned, the value and the unit price must be recorded. 

Example 13 : In example 10 of the FAQ for this block 6 "How is the receipt of goods recorded under a consignment sales agreement?", on May 1, businessman B returns 2,000 units of good XXX to Germany.

Entrepreneur A will send the following record to the LRDOI:

Communication Type : A0

Declarant key : A

Block IDRecord declared:

Exercise:202X

Period: 05

Registration ID: 202X-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)

Type of operation : 11

InitialIDExpinicial Block:

Exercise:202X

Period:03

InitialIdExp: 202X-01

This block must match the DeclaredRecordId of the record corresponding to the initial receipt of the goods (See example 1 of the FAQ for this block 6 "How is the receipt of goods recorded under a consignment agreement?").

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Amount: 2,000

Declared operation date: 01/05/202X.

IDtype:Blank

Id: In white

Tax base/value: 2,000 Unit price: 1

The purchaser must register the following functional blocks with the declarant code “A”:

• Record ID : exercise, period and a number assigned by the purchaser that allows the registration to be uniquely identified.

• Type of operation: the key in the case of destruction or disappearance is 12.

• Initial Expedition : exercise, period and identification number assigned by the purchaser to the record of the initial receipt of the goods.

• Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the destruction or disappearance of the merchandise occurs or is discovered, the taxable base and the unit price must be recorded.

 

Example 14 : In example 10 of the FAQ for this block 6 "How is the receipt of goods recorded under a consignment sales agreement?", on June 1, 3,000 units of good XXX disappear.

Entrepreneur A will send the following record to the LRDOI:

Communication Type : A0

Declarant key : A

Block IDRecord declared :

Exercise:202X

Period: 06

Registration ID: 202X-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)

Type of operation : 12

InitialIDExp Block :

Exercise:202X

Period:03

InitialExpId:202X-01

This block must match the DeclaredRecordId of the record corresponding to the initial receipt of the goods (See example 1 of the FAQ for this block 6 "How is the receipt of goods recorded under a consignment agreement?").

Block FinalDestinationReceiveExp :

Description of goods: Good XXXX

Amount: 3,000

Declared operation date: 01/06/202X.

IDtype: In white

Id: In white

Tax base/value: 3,000

Unit price: 1.