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V1065-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Profit reinvestment deduction applicable if income derives from the transfer of qualifying assets

The taxpayer asks whether reinvesting profits into a second-hand industrial warehouse qualifies for the extraordinary profit reinvestment deduction. The DGT rules that this deduction can only be applied if the profits result from the transfer of specific assets as defined by law.

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2014-04-14PublishedPublished 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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