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A company enquired whether income from the sale of two portions of a plot of land qualified for the deduction for reinvestment of extraordinary profits. The DGT ruled that the income must be fully recognised in the 2014 tax year as it was not an instalment sale, but confirmed that the deduction is available provided the amount is reinvested in fixed assets used for the economic activity.
Cuestión planteada Si la renta positiva obtenida en la transmisión de las dos porciones que conforman la parcela P generaría derecho a la deducción por reinversión de beneficios extraordinarios del artículo 42 del texto refundido de la Ley del Impuesto sobre Sociedades.
La transmisión no es una operación a plazo porque el plazo entre la entrega y el último pago no supera el año. La renta debe integrarse totalmente en la base imponible del ejercicio de la transmisión. La entidad tendrá derecho a la deducción por reinversión de beneficios extraordinarios siempre que los elementos transmitidos sean aptos, se reinvierta el importe en elementos del inmovilizado material, intangible o inversiones inmobiliarias afectos a la actividad, y se cumplan los plazos y requisitos de mantenimiento del artículo 42 del TRLIS.
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