Hi Pablo.
Try with this code. I hope helps. Regards.
FORM READ_FILE .
REFRESH T_LINE.
OPEN DATASET P_FILE FOR INPUT IN TEXT MODE ENCODING DEFAULT.
IF SY-SUBRC EQ 0.
DO.
READ DATASET P_FILE INTO T_LINE.
IF SY-SUBRC NE 0.
EXIT.
ELSE.
APPEND T_LINE.
CLEAR T_LINE.
ENDIF.
ENDDO.
ENDIF.
CLOSE DATASET P_FILE.
LOOP AT T_LINE.
CLEAR IT_DATA.
SPLIT T_LINE-LINE AT '|' INTO IT_DATA-DUMMY
IT-DATA-RFC
IT-DATA-SERIE
IT_DATA-FOLIO
IT-DATA-MONTO
IT_DATA-EFECTO.
CONCATENATE V_FECHA+6(4) V_FECHA+3(2) V_FECHA(2) INTO IT_DATA-FECHA.
IF IT_DATA-EFECTO(1) EQ 'E'
AND R_EGR EQ 'X'.
APPEND IT_DATA.
ELSEIF IT_DATA-EFECTO(1) EQ 'I'
AND R_ING EQ 'X'.
APPEND IT_DATA.
ENDIF.
ENDLOOP.
ENDFORM.