Skip to content
V0922-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

For the profit reinvestment deduction, properties must be new

A commercial premises rental company asks whether, to apply the deduction under Article 37 of the TRLIS, properties must be newly constructed. The DGT responds that the investment must be made in new assets, considering a property as new when it is placed in operating condition for the first time.

In 5 key points

Lifecycle

2015-03-25PublishedPublished 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