Based on the Support Package HR SP ES15, the system allows you to configure whether the differences in taxable basis due to technical retroactive accounting must be considered arrears in the fiscal sense or not.

Until the HR SP ES15, this decision could only be made through the constant IPOAT of the table T511K (deduction rate for arrears).

The HR SP ES15 offers a flexible solution that allows a series of parameters to be taken into account when the time comes to define the processing of arrears.

You will find complete additional information in consultation note no. 0338560.