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V1078-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Laying hens may be classified as tangible fixed assets for profit reinvestment deductions

A poultry company has enquired whether the sale of laying hens, recorded as tangible fixed assets, allows for the application of the deduction for the reinvestment of extraordinary profits. The DGT has ruled that it is permitted, provided that the requirements for operation and maintenance are met.

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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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