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V3254-13 5 November 2013 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción medioambiental

Possibility of applying enhanced deduction rates in Canary Islands for environmental investments and new fixed assets

A vehicle rental company inquired whether it could apply the Canary Islands' highest deduction rates for investments made between 2006 and 2010 initially declared under common regional rates. It also asked about the possibility of applying the deduction for new fixed assets in the Canary Islands for vehicles purchased between 2007 and 2012.

The question raised

The following questions are raised:

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