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V1860-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

The reinvestment exemption is not applicable if the transferred asset was not used for the entity's purpose

An official chamber inquires whether it can apply the reinvestment exemption after selling a building that has had various uses. The DGT responds that it is not applicable if the property was not directly used for the specific purpose or objective of the entity.

In 6 key points

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2022-08-03PublishedPublished 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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