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V1005-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Environmental investment tax relief may be applied to previous financial years in 2014

A company inquired whether it could apply tax deductions for environmental investments made between 2002 and 2013 to its 2014 Corporate Tax return. The Directorate General for Taxes (DGT) ruled that this is permissible, provided that application deadlines and certification requirements are met.

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2015-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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