Anexo 24 vs Anexo 31 Ledger

What this visual is showing

Anexo 24 follows the goods. Anexo 31 / SCCCyG follows the credit and guarantee position tied to those goods. They should be reconcilable, but they are not the same ledger and may move on different timing.

Educational scenario

Fictional example: the inventory side (Anexo 24) shows goods imported and consumed, but the credit and guarantee side (Anexo 31 / SCCCyG) still reflects an open VAT/IEPS position for the same goods. The physical story and the fiscal story have drifted apart, and only reconciling both shows whether that gap is timing or a real problem.

Checklist

• For a sample of goods, line up the Anexo 24 movement with the related Anexo 31 / SCCCyG entry.
• Check whether differences are explained by timing rather than missing records.
• Confirm who owns each ledger and how often they are reconciled against each other.
• Flag any goods that are consumed or exported in inventory but still open on the fiscal side.