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V1109-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Transfer of property by a professional association is not exempt if requirements for use and reinvestment are not met

A professional association has requested clarification regarding the tax treatment of the sale of its headquarters. The DGT indicates that the reinvestment exemption would not apply if the property is not used for its corporate purpose or if the proceeds are not reinvested in new fixed assets.

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2024-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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