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A company sought guidance on regularising a reinvestment deduction for extraordinary profits that was incorrectly recorded in 2009. The DGT indicates that the 2009 tax return must be rectified due to the error in the amount, and the 2010 return must be amended to include the refund of the undue deduction.
Cuestión planteada ¿Cuál es el procedimiento para regularizar esta situación para que quede consignado el importe correcto de la deducción por reinversión de beneficios extraordinarios que se había declarado?
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