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A commercial premises rental company asks whether, to apply the deduction under Article 37 of the TRLIS, properties must be newly constructed. The DGT responds that the investment must be made in new assets, considering a property as new when it is placed in operating condition for the first time.
Question posed: Whether, for the application of the deduction under Article 37 of the TRLIS, in the case of real estate, these must be newly constructed.
The profit reinvestment deduction requires that the investment be made in new elements of tangible fixed assets or investment properties. For a property to be considered new for the purposes of this deduction, it must be placed in operating condition for the first time.
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