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A company has enquired whether it may request validation certificates for environmental investment deductions relating to the 2002, 2009, and 2014 financial years after 1 July 2015. The Directorate General of Taxes (DGT) has ruled that this is permissible, provided the request is submitted before the commencement of the filing period for the tax year in which the deduction is intended to be applied.
This ruling provides legal certainty for companies seeking to validate past environmental investments for tax purposes, provided they adhere to the deadline regarding the filing period of the relevant tax year.
The tax team reviews your specific situation.
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