IS. Data verification / Limited verification. Groups.
The data verification procedure for Corporation Tax in relation to groups in the consolidated tax system aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
The limited verification procedure in relation to groups in the consolidated tax system can verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation. These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation that the party has given such elements and the year or period in which it was completed.