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An entity inquired whether purchasing all shares in company B qualifies for the tax deduction for the reinvestment of extraordinary profits, given that the company's main asset is a property that will soon be operational. The DGT ruled that this is possible provided the requirements of Article 42 of the TRLIS are met.
Cuestión planteada Considerando que el principal activo (inmueble) de las acciones adquiridas va a entrar en funcionamiento dentro del plazo de reinversión, si la adquisición de la totalidad de las acciones de la entidad B se considera elemento patrimonial apto para materializar la reinversión de conformidad con lo establecido en el apartado 3 del artículo 42 del TRLIS.
Los valores representativos de la participación en el capital de entidades son elementos aptos para la reinversión, siempre que no sean los excluidos en el apartado 4 del artículo 42 del TRLIS. Además, si la entidad participada tiene elementos no afectos a actividades económicas superiores al 15% de su activo, no se entenderá realizada la reinversión en el porcentaje correspondiente a dichos elementos.
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