Rectifying accounting records
This shall be the case where a material error has been made in making the entries in the register.
In the Register Books not kept through the Electronic Headquarters the rectification must be made in a single entry or group of entries differentiated from the rest of the entries at the end of each settlement period by means of an entry or group of entries that allows the corresponding accrued and input tax to be determined for each settlement period, once the rectification has been made.
In the case of capital goods and the corrections affect the adjustment of deductions, they shall be entered in the capital goods register together with the entry for the asset to which they refer.
In the Register Books kept through the Electronic Headquarters, these rectifications will imply "registry rectifications" and must be reported with a specific key in accordance with the specifications set out in Annex I of the Order HFP/417/2017, of 12 May.