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

You use fiori app "Run Compliance Reports" (F1515) 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, 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