Cancellation and supply of accounting entries from previous years as of 1/1/2024
Know the criteria to apply from January 1, 2024 in relation to the cancellation and supply of accounting entries from previous years
Cancellation and supply of accounting entries through the electronic headquarters of the AEAT
As of 1/1/24, the possibility of canceling and supplying accounting entries in the electronic headquarters of the AEAT corresponding to previous years is computerized limited, by canceling accounting entries and submitting new ones. seats to replace the canceled ones.
The accounting presented electronically may only be corrected or modified electronically by the establishments in relation to the current year and the previous year.
To this end, it is established that the entries provided in the electronic office can be canceled and replaced by new entries during the calendar year to which the movement refers and the following calendar year.
Likewise, only new accounting entries will be admitted whose movement date corresponds to the current year and the previous calendar year.
As a consequence of the above, as of 1/1/24, cancellations of accounting entries with a movement date prior to 1/1/23 will not be accepted. During 2024, errors/omissions can be corrected and accounting entries for entries corresponding to the years 2023 and 2024 can be provided.
However, during the limitation period, and with prior authorization from the Special Tax Intervention Service, the cancellation and provision of accounting entries whose movement date corresponds to other periods prior to those indicated may be permitted.