PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Authorisations. Application for expenses plans related to environmental action.

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.