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What causes this issue?

You want to delete data that did not originate in Special Purpose
Ledger. This could be data from the following components:
Profit center accounting (local ledgers, table GLTPC)
Consolidation (local and global ledgers, tables GLT3 and GLT2)
Reconciliation ledger (local ledgers, table COFIT)
Joint venture (local ledgers, tables JVTO1 and JVTO2)
You are only able to delete this data in Special Purpose Ledger because
the Special Purpose Ledger is used as a tool in other components.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Check whether you actually want to delete data that does not belong to
Special Purpose Ledger.

Error message extract from SAP system. Copyright SAP SE.