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A taxpayer inquired whether the deduction under Article 68.2 of the Personal Income Tax Law (LIRPF) can be applied to income derived from the sale of a business. The Directorate General of Taxes (DGT) ruled that the deduction applies to net income from economic activities, which includes income resulting from the sale of inventory.
This ruling clarifies that income from the sale of inventory is considered part of the net income from economic activities, thereby allowing taxpayers to apply the investment deduction for new fixed assets against such amounts.
The tax team reviews your specific situation.
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