This fiscal incentive allows a reduction between 2 and 10%, depending on the year of start-up of the investment, in the payment of Corporation Tax for those investments in assets of property, plant and equipment that minimize the environmental impact of industrial activity.
The investments likely to benefit from this incentive are those destined to:
The certification of validation by the competent environmental Administration is inexcusable for the application of the deduction.
Although this incentive ceased to be effective on January 1, 2015, it is necessary to indicate the possibility of recovering the deduction for those investments already made in previous years that did not benefit from it.
ABT-Spanish Desk offers its customers a highly qualified team in the technical and tax area, in a way that offers comprehensive advice, from the definition of the asset subject to deduction to obtaining the validation report, through the preparation of the necessary documentation for this purpose.
When your final client is the Public Administration, ABT-Spanish Desk also accompanies you in the detection of tenders or Innovative Public Purchase.