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A community of mountain lands has enquired whether it must comply with profit reinvestment requirements after losing a property and its rental income due to a court ruling. The Directorate-General for Taxes (DGT) indicates that if investments were already made within the deadline, the requirement is satisfied; otherwise, the tax benefit may still be applied or the situation regularised if a special plan was previously established but not fulfilled.
The tax team reviews your specific situation.
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