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Practical Handbook for Companies 2021

Import accounting data

The information relating to the balance sheet, the profit and loss account and the statement of changes in equity can be filled in automatically, by importing it, thus avoiding manual filling in.

This importing the financial statements can be done for the entities subject to the accounting standards of the Banco de España, insurance companies, collective investment institutions, reciprocal guarantee companies, and those that are not subject to specific regulations.

The incorporation of this data will be carried out by importing an XML file, which must conform to a specific schema whose design is defined in the file "mod2002019.xsd" which is available on the Internet portal of the Tax Agency for development companies.

Accounting data import process

The import process is only applicable to create a new tax return.

Once the characters of the declaration have been selected (type of entity and, where applicable, the statement of accounts associated with it), a pop-up window will appear allowing you to select the XML file to be imported:

Pop-up window for manual or file-based import of accounting data

If you opt to not select a file, the inclusion of details will be manual.If, on the other hand, select a file, the form for filling out proceed to carry out the import of the details automatically in the following sections.

The XML file will be read sequentially and only data will be added to the tax return if the file is correct.

The import process can generate warnings or errors, and in both cases a report can be generated with the anomalous situations encountered:

  • Warning messages provide warnings about the XML file, but do not prevent the import of the data.

  • Conversely, if errors are found, no data will be incorporated into the declaration, but it will be fully processed in order to be able to display these errors to the user.