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A company inquired whether it could apply tax deductions for environmental investments made between 2002 and 2013 to its 2014 Corporate Tax return. The Directorate General for Taxes (DGT) ruled that this is permissible, provided that application deadlines and certification requirements are met.
Cuestión planteada Si la entidad consultante podrá aplicar en el Impuesto sobre Sociedades correspondiente al ejercicio 2014 las deducción prevista en el artículo 39.1 del TRLIS correspondiente a las inversiones efectuadas en los ejercicios comprendidos entre los años 2002 y 2013.
La deducción por inversiones medioambientales puede aplicarse en periodos impositivos posteriores a la puesta en funcionamiento de los elementos, siempre que se solicite la certificación de convalidación antes del plazo de presentación de la declaración. La aplicación debe respetar el plazo límite establecido en la normativa vigente en el periodo de generación de la deducción. Para las inversiones realizadas entre 2002 y 2013, la consultante puede aplicar dichas deducciones en el ejercicio 2014 siempre que se cumplan los requisitos de la normativa aplicable en su momento.
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