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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 44 results.
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
Applicability of overpayment deduction on dividends from pre-2015 acquisitions
V0659-21
Inability to apply the extraordinary profit reinvestment deduction to real estate transfers by a SOCIMI
V2388-20
Live performance tax deduction applicable only if production risk is assumed
V0189-20
Application of live performance tax relief in an AIE is subject to LIS requirements
V2144-18
Profit reinvestment reserve does not count as an increase in equity for the capitalisation reserve
V4956-16
Exclusion of an entity from a tax group does not invalidate reinvestment deduction if the asset remains in its assets
V4228-16
Profit reinvestment deduction cannot be applied to the purchase of a second-hand premises
V4040-16
Allocation of insurance claim compensation: instalment payment criteria and reinvestment deduction
V3545-16
Exclusion of an entity from a tax group may require partial adjustment of the reinvestment deduction
V3142-16
Reinvestment tax deduction may be maintained if shareholding falls below 5% due to a merger
V2609-16
Profit reinvestment reserves cannot be included in the calculation of equity increases
V2357-16
Possibility of a second reinvestment to prevent loss of tax deduction for extraordinary profits
V2105-16
Profit reinvestment tax relief requires assets to be new
V1745-16
Acquisition of shares in an entity may qualify for the reinvestment of extraordinary profits
V1150-16
Reinvestment deduction cannot be applied if the property transfer takes place in 2015
V3577-15
Deduction for reinvestment of extraordinary profits may apply even if shareholding is diluted by a merger
V3326-15
Acquisition of mining company shares does not validate depletion factor investment if exclusivity of activity occurs after purchase
V2893-15
The exclusion of a company from the tax consolidation group does not constitute a breach of the investment maintenance requirement
V2896-15
Incompatibility between the profit reinvestment deduction and freedom of depreciation for the same investment
V2188-15
Major repairs capitalised as fixed assets may qualify for the investment tax credit
V2153-15
Dividend distribution and profit reinvestment tax relief are compatible if mandatory reserves are met
V1717-15
Deduction for reinvestment of extraordinary profits may apply if Article 42 TRLIS requirements are met
V1673-15
Acquisition of shares through capital increases may qualify for reinvestment tax relief
V1266-15
For the profit reinvestment deduction, properties must be new
V0922-15
Profit investment tax relief applies when works are recognised as tangible fixed assets
V0920-15
Reinvestment of extraordinary profits may be carried out via financial leasing
V0774-15
Capital subscription in a new company generally does not allow for the deduction for reinvestment of extraordinary profits
V0565-15
Monetary depreciation and reinvestment deductions do not apply to the exchange of development rights
V0437-15
Profit reinvestment deduction applicable to both land purchase and warehouse construction
V0275-15
Profit reinvestment deduction requires properties to be new assets
V3133-14
Potential application of internal double taxation and profit reinvestment deductions
V3089-14
Reinvestment tax relief may apply if proceeds from property sales are used for refurbishment
V2749-14
Profit reinvestment deduction may apply to land acquisition
V2406-14
Deduction for double taxation applicable to dividend portions
V2214-14
Deduction for profit reinvestment and freedom of depreciation cannot be applied when purchasing non-new real estate
V2072-14
Application of the profit reinvestment deduction in cases of compulsory purchase
V1781-14
Tax base reduction may be maintained if investment deadlines are met or a special plan is submitted
V1381-14
Application of double taxation relief in the tax year following dividend distribution
V1043-14
Profit reinvestment deduction applicable if income derives from the transfer of qualifying assets
V1065-14
Laying hens may be classified as tangible fixed assets for profit reinvestment deductions
V1078-14
Eligibility of premises renovation works for the profit reinvestment deduction
V0847-14
Inmueble value updates allowed without losing reinvestment deduction
V0214-14
Share purchases via takeover can enable extraordinary profit reinvestment
V3648-13
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