I have a variable "fila" with a full line with excel's values; The problem is when in excel I have --#N/A-- vba take that value like "Error 2042" and I cannot asign that value to "valor" and produce me an error, until this point everything is ok, now I am trying to define a "On error goto" for go to the "next" iteration in the loop "for", but I dont know Why vba doesnt handle the error.

Do While Not IsEmpty(ActiveCell)

    txt = ActiveCell.Value2
    cell = ActiveCell.Offset(0, 1).Value2

    fila = Range("C20:F20")

    For j = 1 To UBound(fila, 2)
On Error GoTo Siguiente
        If Not IsEmpty(fila(1, j)) Then

            valor = fila(1, j)
            cmd = Cells(1, j + 2).Value2
            devolver = function1(cmd, txt, cell, valor)
            arrayDevolver(p) = devolver
            p = p + 1

        End If
Siguiente:
    Next

Loop '