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The taxpayer asks whether reinvesting profits into a second-hand industrial warehouse qualifies for the extraordinary profit reinvestment deduction. The DGT rules that this deduction can only be applied if the profits result from the transfer of specific assets as defined by law.
Cuestión planteada Se plantea si la inversión proyectada cumple los requisitos exigidos para practicar la deducción por reinversión de beneficios extraordinarios, regulada en el artículo 42 del TRLIS.
La deducción del artículo 42 del TRLIS solo es aplicable si la renta proviene de la transmisión de elementos del inmovilizado material, intangible, inversiones inmobiliarias o participaciones en el capital (mínimo 5%) que cumplan los requisitos de afectación y tiempo. El importe obtenido debe reinvertirse en elementos aptos para la deducción, sin que sea necesaria la correspondencia entre la naturaleza del elemento transmitido y el adquirido. En este caso, la adquisición de la nave industrial permitiría la deducción siempre que la renta proceda de elementos aptos y la nave quede afecta a la actividad económica en el plazo legal.
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