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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.
Cuestión planteada Con independencia de que el ejercicio en que se generó el derecho a practicar la deducción establecida en el artículo 39.3 del TRLIS haya prescrito, se plantea si es posible consignar en la autoliquidación del Impuesto sobre Sociedades del ejercicio 2014, como deducción pendiente generada, la cantidad pendiente correcta, esto es, el 6% de la base de deducción menos las cantidades deducidas en ejercicios anteriores y deducir la cantidad que corresponda en 2014 y, en su caso, dejar el exceso para los ejercicios que resten.
La deducción por inversiones en bienes de activo material nuevos para el aprovechamiento de energías renovables (art. 39.3 TRLIS) puede aplicarse en las liquidaciones de los 15 años siguientes a la realización de la inversión. Este plazo se mantiene aunque el ejercicio en que se generó el derecho haya prescrito. La aplicación debe respetar los límites y condiciones establecidos en el TRLIS y la carga de la prueba recae en el contribuyente.
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