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A company queried whether an environmental investment deduction not utilised in 2012 could be included in the 2013 Corporate Tax return. The Directorate General for Taxes (DGT) ruled that it is possible to apply such a deduction within the 15 years following the end of the period in which the investments were made.
Cuestión planteada Si la deducción no aplicada en el Impuesto de Sociedades del ejercicio 2012, y que asciende a 28.876,71 euros, la cual tampoco fue declarada como pendiente de deducir, puede ser incluida en el Impuesto sobre Sociedades del ejercicio 2013 y, en caso de insuficiencia de cuota, su aplicación en periodos impositivos posteriores.
La deducción por inversiones medioambientales puede aplicarse en el periodo impositivo en que los elementos se pongan en funcionamiento, siempre que se tenga la certificación de convalidación o se haya solicitado antes del plazo de presentación. No obstante, la normativa permite aplicar la deducción en periodos impositivos posteriores al de puesta en funcionamiento, siempre que se cuente con la certificación y se haga dentro del plazo de 15 años inmediatos y sucesivos tras la conclusión del periodo de la inversión.
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