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The applicant asks whether the profit reinvestment deduction can be applied following a compulsory purchase and when the transfer of assets occurs. The DGT rules that the transfer takes place upon occupation and that income derived from a subsequent court ruling triggers a new reinvestment period.
Cuestión planteada 1) Si en el presente caso es posible aplicar la deducción por reinversión de beneficios extraordinarios, y en su caso en que momento se produciría la citada transmisión.
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