Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Authorisations. Application for expenses plans related to environmental action.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997861
Description

Valuation by inspection for deduction of expenses relating to environmental actions. Expenses plans that correspond to approved environmental actions can be modified at the request of the taxpayer via the application of similar regulations to those that came into effect for its approval. This application must be presented within the last three months of the tax period during which this modification takes effect.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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