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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Authorisations. Application for special reinvestment plans.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997867
Description

Valuation by Audit of special reinvestment plans that state that, due to their technical characteristics, investment or start-up must take place in a time period greater than that stipulated in Section 6, Article 42 of Royal Legislative Decree 4/2004, of 5 March, in order to apply a deduction for reinvestment of extraordinary profit. This period runs from the year preceding the date of disposal of the transferred asset and the three subsequent years.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects