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The consultant asks whether excess energy rehabilitation deductions over the integral quota can be carried forward to future years. The DGT responds that carry-forward is only allowed if the excess results from exceeding the annual maximum deduction limit.
Cuestión planteada Si es posible deducirse las cantidades que exceden de la cuota íntegra en el período impositivo siguiente
La normativa de la LIRPF permite deducir en ejercicios siguientes las cantidades satisfechas y no deducidas únicamente por exceder la base máxima anual de la deducción. No existe posibilidad de deducir en períodos impositivos posteriores las cantidades que no se hayan podido aplicar por insuficiencia de cuota íntegra.
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