Libro IVA Digital Nunca Presentado

[ValeAguzzi]

Buenas tardes, tengo el caso de un cliente nuevo, en el que su contador anterior sólo le presentaba la DDJJ IVA a través del F731. Al querer regularizar la situación del cliente (ya que lleva varios meses sin presentarlo), me encuentro con que nunca se presento el Libro IVA Digital, desde diciembre 2020. En el DFE hay una notificación para que regularice su situación de presentación del mismo desde 01/2022. Por lo que no sé cómo proceder. Si presentar desde Diciembre 2020 (aunque no coincida con lo declarado en la DDJJ de IVA, lo cual me llevaría a rectificar todos los períodos) o hacerlo sólo desde Enero 2022 que es lo que estaba en la notificación del DFE.

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