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V3577-15 ·18 November 2015 ·consulta-vinculante Medium impact
Tax

Reinvestment deduction cannot be applied if the property transfer takes place in 2015

A company inquired whether it could apply the deduction for the reinvestment of extraordinary profits in 2014, even if the sale of the property was delayed and formalised in 2015. The DGT ruled that, since the transfer did not occur in 2014, there is no integrated positive income in that financial year to which the deduction can be applied.

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2015-11-18PublishedPublished 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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