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V3139-20 20 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión

Rectifying tax returns: the procedure for claiming investment tax credits

A taxpayer engaged in freight transport has requested clarification on how to apply the tax credit for investments in new fixed assets. The Directorate General for Taxes (DGT) states it cannot determine eligibility but outlines the correct procedure for requesting it.

The question raised

Question raised: Application of the investment deduction and the procedure to follow for its application.

The DGT's ruling

In the event that the taxpayer is entitled to the deduction for investment in new elements of tangible fixed assets or real estate investments, the procedure to follow is to request a rectification of the tax return filed. This procedure is governed by the provisions of Article 67.bis of the Personal Income Tax Regulations.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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