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V1781-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Application of the profit reinvestment deduction in cases of compulsory purchase

The applicant asks whether the profit reinvestment deduction can be applied following a compulsory purchase and when the transfer of assets occurs. The DGT rules that the transfer takes place upon occupation and that income derived from a subsequent court ruling triggers a new reinvestment period.

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2014-07-08PublishedPublished 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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