just a thought...but appears to work, but maybe I am not entirely clear on the issue
IF OBJECT_ID('Tempdb..#Redondeo') IS NOT NULL
DROP TABLE #Redondeo
CREATE TABLE #Redondeo (
Orden INT Identity(1, 1)
, Valores MONEY
)
INSERT INTO #Redondeo
SELECT 71374.24 UNION
SELECT 16455.92 UNION
SELECT 56454.20 UNION
SELECT 9495.18 UNION
SELECT 23894.20
SELECT Orden
, Valores
,round (Valores * 0.21,2) as rnd
FROM #Redondeo
SELECT Orden
, Valores
,round (Valores * 0.21,2) as rnd
into #testsum
FROM #Redondeo
SELECT SUM(rnd) AS sumbyrow
FROM #testsum
SELECT SUM(ROUND(Valores * 0.21, 2)) AS sumrnd
FROM #Redondeo
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