Sede Electrónica

In order for the validation certificate to be issued, a series of requirements must be met:

a) That they are investments in which the current regulations on environmental protection are being complied with, but that they are carried out to improve the requirements established in said regulations.
b) That the investments have been made until December 31, 2014; being able to invest in the fifteen fiscal years following the investment. Investments put into operation in 2012 and later may be deducted 8% of the investment; however, the part of the investment financed with subsidies will not give the right to a deduction.
c) That the issuance of the certificate of validation of the investment is requested prior to the start of the Corporate Income Tax return period corresponding to the tax period in which the environmental deduction is intended to be applied.
d) The same investment may not give rise to the application of the deduction in more than one entity.
e) The assets subject to the deductions provided for in the previous articles must remain in operation for five years, or three years, in the case of movable property, or during their useful life if it is less.

All year round.

Telemática

En el Registro Electrónico General

El art. 14.2 de la Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas, establece la obligatoriedad de la gestión electrónica para determinados sujetos como, por ejemplo, a) Las personas jurídicas, b) Las entidades sin personalidad jurídica, c) Quienes ejerzan una actividad profesional para la que se requiera colegiación obligatoria, para los trámites y actuaciones que realicen con las Administraciones Públicas en ejercicio de dicha actividad profesional. En todo caso, dentro de este colectivo se entenderán incluidos los notarios y registradores de la propiedad y mercantiles. d) Quienes representen a un interesado que esté obligado a relacionarse electrónicamente con la Administración, e) Los empleados de las Administraciones Públicas para los trámites y actuaciones que realicen con ellas por razón de su condición de empleado público, en la forma en que se determine reglamentariamente por cada Administración.

- Decree 73/2005, of 30 June, on the organic structure and modification of the lists of jobs in the Department of the Environment and subsequent modifications.

- Decree 54/2023, of 20 July, partially modifying the Basic Organic Structure of the Ministries of the Government of Cantabria.

- Article 39.1 of Royal Legislative Decree 4/2004, of 5 March, approving the Consolidated Text of the Law on Corporation Tax.

- Decree 54/2023, of 20 July, partially modifying the Basic Organic Structure of the Ministries of the Government of Cantabria.

En la actualidad no existen entidades colaboradoras de certificación acreditadas para actuar en este procedimiento.

Appeal.

Minister of Development, Housing, Territorial Planning and the Environment.