- DISCREPANCIACC507 can be used as a container identifier in an export declaration when the actual container identifier is unknown.
- DISCREPANCIACC507 must be replaced with the actual container identifier in the CC507CEnt message.
- DISCREPANCIA is now a valid word for the NI 22 2024 assumption.
- Duplicate containers are not allowed in an export declaration except for DISCREPANCIA and DISCREPANCIACC507.
- DISCREPANCIA and DISCREPANCIACC507 cannot be used in declarations with a non Spanish exit customs.
- DISCREPANCIA and DISCREPANCIACC507 cannot be declared as real identifiers in a discrepancy in the CC507CEnt message.
- Each DISCREPANCIA and DISCREPANCIACC507 in the original declaration must be replaced with the actual container identifier in the CC507CEnt message.
- Container identifiers in the CC507CEnt message can be replaced or removed but not added.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
