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V5492-26 ·24 August 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment of extraordinary profits for the transfer of a client portfolio is not applicable in 2023

A property management company has enquired whether it can apply the reinvestment of extraordinary profits scheme following the sale of its client portfolio. The Directorate General for Taxes (DGT) has ruled that this regime has been repealed and only applies to income generated in periods starting before 2002.

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2026-08-24PublishedPublished 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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