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Form 200. Corporate Income Tax Declaration 2018

8.2.4 Deadline to carry out the reinvestment

  1. The reinvestment must be carried out within the period between the year prior to the date of the transfer of the transferred asset being made available and the following three years, or, exceptionally, in accordance with a special reinvestment plan approved by the Tax Administration at the proposal of the taxpayer. When two or more transfers have been made in the tax period of securities representing participation in the capital or equity of all types of entities, said period will be computed from the end of the tax period. The reinvestment will be understood to have been carried out on the date on which the assets in which it materializes are made available.

  2. In the case of assets that are the subject of the financial leasing contracts referred to in section 1 of the seventh Additional Provision of Law 26/1988, of July 29, on discipline and intervention of credit institutions, they will be considered The reinvestment is made on the date on which the asset element subject to the contract is made available, for an amount equal to its cash value. The effects of the reinvestment will be conditioned, on a resolutory basis, to the exercise of the purchase option.

  3. The deduction will be made in the full amount corresponding to the tax period in which the reinvestment is made. When the reinvestment has been made before the transfer, the deduction will be made in the full amount corresponding to the tax period in which said transfer is made.