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A company has requested clarification on how and at what rate to apply the tax deduction for environmental investments made in 2008 if the validation is sought in 2014. The Directorate General of Taxes (DGT) has ruled that the deduction may be applied up to 15 years after the investment, subject to specific certification requirements.
Cuestión planteada En el caso de presentar la solicitud de convalidación por inversiones en activos materiales dentro del año 2014 para las inversiones efectuadas en 2008, ¿cuál sería el formato de aplicación de la deducción y en qué porcentaje se podrá aplicar, así como los años disponibles para su aplicación futura?
La deducción medioambiental se aplica cuando los elementos están en condiciones de funcionamiento, requiriendo el certificado de convalidación o haberlo solicitado antes del plazo de declaración. Para inversiones de 2008, el plazo de aplicación es de 15 años, permitiendo su uso hasta el periodo impositivo 2023. Si se aplica en 2014, se debe observar el límite cuantitativo vigente en ese momento.
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