3309616 - new DUMP at ACR after implementing new FI-LOC-FI-ES note for some Spanish Model

Fiori app "Run Compliance Reports" (F1515) is used to create the file for some Spanish model, for instance, VAT Declaration (Modelo 303, ACR report ES_VAT_DCL_M303_NATIONAL). 

The file structure expected by the tax office changed recently. To accommodate this legal change, SAP released one or more notes under component FI-LOC-FI-ES. 

After applying latest FI-LOC-FI-ES notes, the execution of some "Advanced Compliance Reporting" (ACR) report started failing with message text "Report Generation aborted", and "Check the ABAP runtime errors (ST22)".

SAP S/4HANA

Advanced Compliance Reporting, ACR, ES_VAT_DCL_M303_NATIONAL, New file format, 2022, 2023, drc_sr_tci_, OBJECTS_OBJREF_NOT_ASSIGNED, CL_SRF_REPORT, ABAP programming error, 3278944, Access using a 'ZERO' object reference is not possible, You are trying to access a component with a 'ZERO' object reference, Zugriff über 'NULL' objektreferenz nicht möglich, CREATE_DATA_UNKNOWN_TYPE, CX_SY_CREATE_DATA_ERROR, CL_SRF_QUERY_STMNT_CLASS_METH=CP, model 303, legal changes, new file structure, New formats, tax agency, Spanish Tax Authorities, AEAT models, AT, local regulation, localized solution, localization, country specific,    SPRO, Document and Reporting Compliance, Country/Region-Specific Settings, Spain, Statutory Reporting, VAT Return-Form 303, General Settings, Setting Up Your Statutory Reporting, SM34, ES_RPG_ENT, Spain reporting country, Assign Report Categories to Reporting Entity, Report Category ID, ES_VAT_DCL_M303_NATIONAL, underline Statutory Reporting framework, FI-LOC-SRF-RUN, TCI notes,  Transportation-Based Correction Instructions, F1515. , KBA , FI-LOC-FI-ES , Spain , Problem