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A company has enquired whether it can apply the deduction for the reinvestment of extraordinary profits by using income obtained to subscribe to the capital of a new company. The DGT has ruled that the reinvestment must be carried out directly by the entity that obtains the profit, except in justified circumstances.
Cuestión planteada Si se podría aplicar la deducción por reinversión de beneficios extraordinarios prevista en el artículo 42 del texto refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, en el supuesto de utilizar el importe correspondiente a la renta obtenida para suscribir el capital social y con ello constituir una sociedad que realizaría la misma o parecida actividad a la transmitida anteriormente.
La reinversión debe ser efectuada directamente por la sociedad que obtiene el beneficio extraordinario, salvo en el régimen de consolidación fiscal o si se justifica un impedimento para invertir directamente. La suscripción de acciones en una nueva sociedad no se considera reinversión si no se acredita dicha excepcionalidad. Además, los gastos de constitución y la financiación de operaciones comerciales no se consideran elementos objeto de reinversión.
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