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Practical Manual of Companies 2022.

Administration checks

The right of the Administration to initiate the procedure to verify the negative tax bases compensated or pending compensation will expire after 10 years counting from the day following the day on which the established period ends. to present 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 whose compensation is sought by displaying the liquidation or self-assessment and the accounting, with proof of their deposit during the aforementioned period in the Commercial Registry.