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A taxpayer inquired whether the deduction under Article 68.2 of the Personal Income Tax Law (LIRPF) can be applied to income derived from the sale of a business. The Directorate General of Taxes (DGT) ruled that the deduction applies to net income from economic activities, which includes income resulting from the sale of inventory.
Cuestión planteada Aplicación de la deducción prevista en el artículo 68.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas a los rendimientos obtenidos en la venta del negocio.
La deducción por inversión en elementos nuevos de inmovilizado material o inversiones inmobiliarias se aplica sobre la parte de la base liquidable general positiva que corresponda a rendimientos de actividades económicas. Esto incluye tanto los rendimientos de la venta de existencias al transmitir el negocio como el resto de rendimientos de la actividad. La base de la deducción tiene como límite la cuantía invertida en dichos elementos nuevos.
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