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A professional association has requested clarification regarding the tax treatment of the sale of its headquarters. The DGT indicates that the reinvestment exemption would not apply if the property is not used for its corporate purpose or if the proceeds are not reinvested in new fixed assets.
Cuestión planteada De producirse dicha diferencia positiva, qué tipo impositivo lleva la misma y cómo debe efectuarse la declaración y el pago si hubiese que realizarlo.
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