Skip to main content

Accounting entries content

Find out about the data and content of the accounting entries that must be provided to the Tax Agency

Skip information index

Observations

Conditional / optional data. 

Conditional. The reason or cause that justifies the accounting entry provided will be briefly indicated when the type of movement provided corresponds to one of those indicated below:

  • Positive measurement adjustments.
  • Negative measurement adjustments.
  • Positive adjustments for movements from previous years.
  • Negative adjustments for movements from previous years.

In the case of adjustments for transactions from prior years, the date in the prior year on which the transaction motivating the adjustment was made and the reason for the adjustment will be indicated.

Optional. In accounting entries corresponding to other types of transactions, this field may be optionally completed, including data or information that explains or clarifies the recorded entry.