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V0751-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Deductions for renewable energy investments may be applied for previous tax years

A company inquired whether it could rectify in 2014 the calculation of a deduction for environmental investments made in 2008, after having applied an incorrect percentage. The DGT ruled that the deduction can be applied within the 15 years following the investment, even if the original tax year has expired.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies seeking to correct errors in environmental tax deductions, confirming that the right to claim remains valid for a 15-year period regardless of the statute of limitations on the original tax year.

Lifecycle

2015-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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