Cancellation and provision of accounting entries from previous years as of 1/1/2024

Cancellation and provision of accounting entries through the AEAT electronic headquarters

As of 1/1/24, the possibility of cancelling and supplying accounting entries in the electronic headquarters of the AEAT corresponding to previous years is limited by computer, by cancelling accounting entries and submitting new entries to replace those cancelled.

The accounting submitted electronically may only be corrected or modified electronically by establishments in relation to the current year and the previous year.

For this purpose, it is established that the entries supplied in the electronic office may be cancelled and replaced by new entries during the calendar year to which the movement refers and the following calendar year.

Likewise, only new accounting entries whose movement date corresponds to the current year and the previous calendar year will be accepted.

As a result 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 may be corrected and accounting entries for the years 2023 and 2024 may 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 periods prior to those indicated may be permitted.