Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether it could apply the deduction for the reinvestment of extraordinary profits in 2014, even if the sale of the property was delayed and formalised in 2015. The DGT ruled that, since the transfer did not occur in 2014, there is no integrated positive income in that financial year to which the deduction can be applied.
Cuestión planteada Si cabe la posibilidad de aplicar la referida deducción por reinversión a pesar de no haber podido escriturar la venta en el ejercicio de reinversión, esto es, en 2014 y en caso afirmativo si sería aplicable en el ejercicio 2014 o en el ejercicio 2015 en virtud de las Disposiciones Transitorias de la nueva normativa reguladora del Impuesto.
Para aplicar la deducción del artículo 42 del TRLIS, es necesario que exista una transmisión onerosa y que las rentas positivas se integren en la base imponible. Como la transmisión del inmueble tuvo lugar en 2015, no se produjo la integración de renta positiva en el periodo 2014. Por tanto, no es posible aplicar la deducción en 2014 ni resulta de aplicación el régimen transitorio de la LIS.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.