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The company asks how to account for the correction of funds withdrawn in prior years. The DGT responds that if the accounts of the affected exercise have not yet been prepared, the expense must be accounted for and taxed in that exercise.
Cuestión planteada a) Cómo debe registrarse contablemente la regularización de los importes sustraídos correspondientes a ejercicios anteriores, en particular si procede el cargo a reservas conforme a la NRV 22.ª del PGC.
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