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Practical Handbook for Companies 2021

Administration checks

The Administration's right to initiate the procedure to check the tax losses offset or pending offset will expire after 10 years from the day following the end of the period established for filing the return or self-assessment corresponding to the tax period in which the right to offset the tax losses arose.

Once this period has elapsed, the taxpayer must provide proof of the tax loss carryforwards to be offset by presenting the tax assessment or self-assessment and the accounts, with proof that they have been deposited with the Companies Register during the aforementioned period.