Skip to content
V0012-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Environmental investment tax relief may be claimed in the tax return following certification

A company has enquired whether it can claim tax relief for environmental investments made in years that have already expired, once it obtains the validation certificate. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the 15-year limit for claiming the deduction from the date of investment is respected.

In 6 key points

Lifecycle

2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact