Administration checks

The right of the Administration to initiate the procedure for checking the negative tax bases compensated or pending compensation will expire after 10 years counting from the day following the end of the period established for submitting the declaration or self-assessment corresponding to the tax period in which the right to compensation was generated.

After this period, the taxpayer must prove the negative tax bases that he/she intends to offset by exhibiting the liquidation or self-assessment and the accounting, with proof of their deposit during the aforementioned period in the Commercial Registry.