Rectifying accounting records
It will proceed when a material error has been incurred when making the registry entries.
In the Record 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 entries at the end of each settlement period through an entry or group of annotations that allow determining, for each settlement period, the corresponding tax accrued and borne, once said rectification has been made.
If these are investment assets and the rectifications affect the regularization of deductions, they will be noted in the Investment Property Registry Book along with the entry of the asset to which they refer.
In the Registry books maintained through the Electronic Office, these rectifications will imply "registration rectifications" and must be reported with a specific key in accordance with the specifications included in Annex I of Order HFP /417/2017, May 12.