FAQs

In the electronic headquarters of the Tax Agency, for procedure SILICIE , there is the option Consultation and Management of Entries . In said Query and Management of Entries there is a column whose header is Entry Status where Active or Canceled is indicated.

In these cases, the registration entry in “Active” status must have the information field 2.2 Previous Entry Number filled in with the Entry Number assigned by the Tax Agency of the cancelled registration entry that it replaces.

No. Once an accounting entry has been supplied to the electronic headquarters of the Tax Agency through procedure SILICIE and the CSV and Entry Number assigned by the Tax Agency of the supplied accounting entry have been obtained, there is no option to modify any of the information fields that make up the supply.

The procedure provided for correcting errors in entries already supplied is the cancellation of the entry supplied with incorrect data and the subsequent submission of a new entry with the corrected data.

• Cancellation of accounting entry
• Submission of a new accounting entry with the correct data (replaces the cancelled entry)

As of January 1, 2024, only the cancellation of accounting entries whose movement date corresponds to the current calendar year and the previous calendar year will be permitted.

Likewise, only the submission of accounting entries, new or replacing an expunged entry, whose movement date corresponds to the current calendar year and the previous calendar year will be accepted.

During 2024, only cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be permitted.

The procedure provided for correcting errors in entries already supplied is the cancellation of the entry supplied with incorrect data and the subsequent submission of a new entry with the corrected data.

To cancel a seat, access the seat query via the electronic office.

You can cancel an accounting entry by selecting it directly from the Tax Agency's electronic office or by importing files.

The data you must complete:

Seat number: The number assigned to the accounting entry subject to cancellation by the Tax Agency at the time of providing it through the electronic office will be indicated. (If you directly select the seat you want to cancel, you do not have to fill in this information)

Internal reference number:  You must complete this information if you have chosen to supply the accounting entries from your internal accounting system. The number assigned, in your internal accounting system, will be indicated to the accounting entry to be cancelled, not to the entry you wish to cancel.

Accounting record date: The date on which you recorded the cancellation entry in your internal accounting system will be indicated.

Reason for cancellation: The corresponding value of those included in the table in section 3.3 of Annex II of Order HAC/998/2019 will be indicated.

Once the accounting entry with the incorrect or omitted data has been cancelled, you can provide the new entry with the correct data.

Below is an indication of how to complete the following fields:

• Transaction date: The date on which the movement subject to the accounting entry occurred will be indicated.
• Accounting record date: The date on which the establishment registers the new entry replacing the cancelled one in its computer system will be indicated.
• Previous seat number: It will be completed in the event of new entries being added to replace previously cancelled entries. The entry number assigned by the State Tax Administration Agency to the cancelled accounting entry will be indicated at the time of its provision through the electronic office.

The fact that in procedure SILICIE there is no option to modify the accounting entries supplied does not imply that the computer-based accounting system used cannot allow the modification of the recorded data, since there may be situations of errors in the recording of the record with respect to the data reflected in the supporting document of the accounting entry being recorded. In these situations, and provided that the incorrectly recorded accounting entry has not been previously provided to the electronic headquarters of the Tax Agency, only the accounting entry with the corrected data must be provided.