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V0850-22 ·20 April 2022 ·consulta-vinculante Medium impact
Tax

Income from expropriation of assets used in an economic activity is not eligible for the reinvestment exemption

A partially exempt sports association has requested clarification on when the reinvestment period begins following an expropriation. The DGT has ruled that if the entity's activity constitutes an economic activity, the income derived from the transfer of assets cannot benefit from the exemption provided under Article 110.1.c) of the LIS.

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2022-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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