Rectifying accounting records

This will be applicable when a material error has been made when making the registration entries.

In the Registration books not kept through the Electronic Office the rectification must be made in a single entry or group of entries differentiated from the rest of the annotations at the end of each settlement period by means of an annotation or group of annotations that allows determining, for each settlement period, the corresponding tax accrued and borne, once said rectification has been made.

If the assets are investment assets and the corrections affect the regularization of deductions, they will be recorded in the Investment Assets Registry Book together with the annotation of the asset to which they refer.

In the Registry books kept through the Electronic Office, these rectifications will imply "registry rectifications" and must be reported with a specific code in accordance with the specifications included in Annex I of Order HFP /417/2017, of May 12.