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A taxpayer asks whether, when filing a joint tax return with their spouse, they can offset a pending environmental investment tax credit using the 25 per cent limit of the joint total tax liability. The Directorate General of Taxes (DGT) responds that the quantitative limits applicable to individual taxation apply in the same amount to joint taxation, without being multiplied by the number of members.
Cuestión planteada En el caso de que la consultante presente declaración conjunta con su cónyuge, posibilidad de compensar la deducción pendiente con el límite del 25 por ciento de la cuota íntegra conjunta.
En la tributación conjunta, el límite del 25 por ciento se aplica sobre la cuota que resulte de minorar la suma de las cuotas íntegras, estatal y autonómica, en el importe total de las deducciones por inversión en empresas de nueva o reciente creación y por actuaciones para la protección del Patrimonio Histórico Español. Los importes y límites cuantitativos establecidos para la tributación individual se aplican en idéntica cuantía en la tributación conjunta, sin que proceda su elevación o multiplicación por el número de miembros de la unidad familiar.
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