The lawyer from the tax department of BROSETA, Andrea Prol, analyses in the magazine Quincena Mensual, of Thomson Reuters, the powers of verification by the Administration of the negative tax bases of the taxpayers of Corporate Tax, included as a subject of special monitoring in the Tax and Customs Control Plan of 2020.

“The verification of tax losses by the Administration: the scope of the power when the right has expired“. Quincena Mensual, 23 June 2020.