Certification of validation of the environmental investment.
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Business investments made in tangible assets which, among other aspects of the activity, are intended for the protection of the environment (installations that prevent air pollution or pollution of surface, groundwater and marine water; that improve the reduction, recovery or treatment of industrial waste; that use renewable energy sources; etc.); they will be entitled to a deduction in the full quota of 10 per cent of the investments that are included in programmes, agreements or agreements with the competent Administration in environmental matters, which must issue the certification of the validation of the investment.
General information
- Regional ministry
- Consejeria De Fomento, Vivienda, Ordenacion Del Territorio Y Medio Ambiente
- Governing board
- Direc. General De Medio Ambiente Y Cambio Climatico (DIR3: A06045079)
- Classification
- Certificates
- Subject(s)
- Environment
- Starting way
- Interested
- Target
- Legal entities, self-employed persons and registered professionals
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
No links are included
Requirements
- Requirements
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.
Deadlines and submission
- Deadline for submission
All year round.
- Submission deadline start date
- -
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Telematic
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- Online submission
- At the General Electronic Registry
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
Required documentation
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Application for Certificate of Validation for Environmental Investments. 1.- Owner of the investment; NIF or CIF and the municipal area where the investment subject to deduction is located. 2.- Title of the investment subject to deduction: (e.g.: fume extraction and filtering system of the melting furnace, industrial wastewater treatment plant, slag treatment plant, etc.) 3.- Amount invested: a) The amount in euros of the investment made in tangible fixed assets intended for environmental protection excluding VAT must be entered. b) The investment will be understood to have been made when the assets are put in working condition. c) When an investment does not have as its exclusive purpose any of the intended purposes, the part of it intended for the protection of the environment must be identified. d) Photocopies of the original invoices justifying the environmental investment that is the subject of the deduction request. The object of the invoices must correspond to the object of the investment. List of invoices sent. 4.- Responsible declaration of the amounts received as subsidies or aid for the same project, or of not having received any subsidy or aid for the investment subject to deduction. 5.- Year of commissioning of the installation subject to deduction. 6.- Simplified descriptive report of the characteristics of the investment subject to deduction. 7.- Purpose of the investment, identifying its purpose. 8.- Current environmental regulations to which the investments subject to deduction comply. 9.- Plan, programme, agreement or agreement approved or entered into by the competent Administration in environmental matters applicable to the investment subject to deduction. 10.- Levels of protection achieved with the start-up of the investments subject to deduction. PDF signed by a competent technician and project documentation and attached documentation in computer support.
Mandatory
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Processing and resolution
- Instructor board
- Environmental Authorizations and Incentives Section.
- Attributive rule
- 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.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- Director of Environment and Climate Change.
- Attributive rule
- 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.
- Maximum deadline for decision
- 3 Months
- Average deadline for decision
- 3 Months
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Positive
- Does it put an end to the administrative procedure?
- No
- Subject to participation of certification partner entities
- No
- Certification Partner Entities
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Currently, there are no certification partner entities authorized to act in this procedure.
Appeals
- Type
Appeal.
- Board
Minister of Development, Housing, Territorial Planning and the Environment.
- Deadline
- 1 month.
Regulations
- Regulation applied
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- Artículos 39. y 44. del Real Decreto Legislativo 4/2004, de 5 marzo, por el que se aprueba el Texto Refundido de Ley sobre el Impuesto de Sociedades (derogado a partir del 1 de enero de 2015 por Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, que ya no contempla esta deducción).
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- Real Decreto 1.777/2004, de 30 julio, por el que se aprueba el Reglamento sobre el Impuesto de Sociedades (derogado a partir del 12 de julio de 2015 por el Real Decreto 634/2015).
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.