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An official chamber inquires whether it can apply the reinvestment exemption after selling a building that has had various uses. The DGT responds that it is not applicable if the property was not directly used for the specific purpose or objective of the entity.
Question raised
To apply the exemption for the reinvestment of income from the transfer of assets, the asset must be used for the fulfillment of the specific purpose or objective through direct and immediate material employment. If the building had not been used for said purpose since the 2019 fiscal year, the exemption under Article 110.1.c) of the LIS does not apply. Furthermore, the DGT notes that if the use of the building involved an economic activity, the taxation of the income would be different.
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