Skip to content
V0774-15 ·10 March 2015 ·consulta-vinculante Medium impact
Tax

Reinvestment of extraordinary profits may be carried out via financial leasing

The inquiry asks whether acquiring a premises through a financial leasing contract allows for the application of the deduction for the reinvestment of extraordinary profits. The DGT rules that the reinvestment is deemed to have occurred on the date the asset is made available at its cash price, making the effects conditional upon the exercise of the purchase option.

In 6 key points

Lifecycle

2015-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact