FAQs

In the electronic headquarters of the Tax Agency, for the SILICIE procedure, there is the option of Consultation and management of accounting exercises. You access the accounting year to which the entry corresponds and select the option Seat Inquiry. In this section there is a column whose header is Status Entry where it is indicated Asset either Canceled.

It is also possible to access the specific seat and check its status.

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 established procedure for correcting errors in accounting entries submitted through the Tax Agency's online site consists of canceling entries submitted with incorrect data and submitting new entries with the correct data.

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

It is only possible to cancel and supply accounting entries for financial years that have not been closed.

You can consult additional information on how to correct errors in accounting entries provided in the section "Correction of errors in accounting entries provided."

The established procedure for correcting errors in accounting entries submitted through the Tax Agency's online site consists of canceling entries submitted with incorrect data and submitting new entries with the correct data.

To cancel an accounting entry submitted through the Tax Agency's online office, you must submit an electronic accounting entry cancellation message. To do this, you can access the “Consult and manage accounting periods” option. You access the accounting period to which the entry corresponds and select the “Entry Inquiry” option.

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 to be cancelled by the Tax Agency will be indicated at the time of its submission through the electronic site. (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 reference number assigned to the cancellation accounting entry in your internal accounting system (not the entry you wish to cancel) will be indicated.

Accounting record date: You must complete this information if you have opted to supply accounting entries from your internal accounting system. The date on which you recorded the cancellation entry in your internal accounting system will be indicated.

Reason for cancellation: The corresponding value from those listed in the following table 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 transaction subject to the accounting entry occurred will be indicated, expressed in the DD/MM/YYYY format.

• Accounting record date: You must complete this information if you have opted to supply accounting entries from your internal accounting system. The date on which the establishment records 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.