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A company has enquired whether it can apply an environmental tax relief generated in 2008 that has not yet been fully utilised in the 2014 tax year. The Directorate General for Taxes (DGT) has ruled that, following regulatory amendments, the timeframe for applying these outstanding reliefs has been extended to 15 years.
Cuestión planteada Si la entidad consultante puede consignar en la autoliquidación del período impositivo 2014, con independencia de que el ejercicio de generación de la deducción pueda encontrarse prescrito, la deducción pendiente generada en 2008, correctamente calculada, aplicando la cantidad que corresponda en 2014 y dejando el exceso, en su caso, para los períodos impositivos siguientes.
La deducción por inversiones medioambientales del artículo 39.3 del TRLIS generada en 2008 puede aplicarse en el período impositivo 2014. El plazo de aplicación para las deducciones pendientes al inicio de 2012 se amplió a 15 años según la disposición transitoria trigésimo sexta del TRLIS. Por tanto, la deducción de 2008 es aplicable hasta el año 2023 inclusive, respetando los límites en cuota establecidos.
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