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V0177-25 14 February 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · ecorregímenes

Temporary application of the exemption for eco-scheme aid in Corporate Income Tax

The DGT confirms that the tax exemption for eco-regimes applies to fiscal periods starting from 1 January 2023 to avoid inequality with personal income tax.

The question raised

Question posed: Whether it is possible to apply the new tax exemption to the receipt of aid for climate and environmental schemes (eco-schemes) received after the publication of Royal Decree-Law 4/2023 of May 11, to companies whose tax period commenced on January 1, 2023.

The DGT's ruling

Aunque el Real Decreto-ley 4/2023 entró en vigor el 13 de mayo de 2023, la exención de ayudas a ecorregímenes debe aplicarse a los periodos impositivos iniciados a partir del 1 de enero de 2023. Esta interpretación busca coordinar el tratamiento fiscal con el IRPF y evitar la vulneración del principio de igualdad y no discriminación. Se reconoce que la técnica normativa del Real Decreto-ley es poco clara respecto a la aplicación temporal.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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