Rectifying accounting records

It will proceed when a material error has been incurred when making the registry entries.

In Registry 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 by means of an entry or group of entries that allows determining, for each settlement period, the corresponding tax accrued and borne, once said rectification has been made.

If it is investment goods and the rectifications affect the regularization of deductions, they will be recorded in the Investment Goods Registry Book along with the entry of the good 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 code according to the specifications included in Annex I of Order HFP /417/2017, May 12.