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A company has enquired whether it may request validation certificates for environmental investment deductions relating to the 2002, 2009, and 2014 financial years after 1 July 2015. The Directorate General of Taxes (DGT) has ruled that this is permissible, provided the request is submitted before the commencement of the filing period for the tax year in which the deduction is intended to be applied.
Cuestión planteada 1. Si la entidad consultante puede solicitar a partir de 1 de julio de 2015, el certificado de convalidación necesario para la aplicación de la deducción por inversiones medioambientales puestas en funcionamiento en los ejercicios 2002, 2009 y 2014.
Para aplicar la deducción medioambiental es necesario el certificado de convalidación, o haberlo solicitado antes del primer día del plazo de presentación de la declaración si la demora no es imputable al sujeto pasivo. La deducción puede aplicarse en periodos posteriores a la puesta en funcionamiento, siempre que se solicite el certificado antes del inicio del plazo de declaración del periodo en que se pretenda aplicar y dentro del plazo límite establecido por la normativa. El plazo de aplicación para las inversiones de 2002, 2009 y 2014 es de 15 años desde la conclusión del periodo impositivo en que se realizaron.
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