8.2 Deduction DT 24.7 LIS, article 42 RDLeg. 4/2004 and article 36 ter Law 43/95
See section 8.4.1 Deductions with percentage limit on quota: common notes
In application of the provisions of transitional provision 24.7 of the LIS and article 42 of the RDLeg . 4/2004 (or, where applicable, article 36 ter of Law 43/1995, of December 27, on Corporate Tax), taxpayers must enter in code [00585] "Deduction DT 24.7 LIS, art. 42 RDLeg. 4/2004 and art. 36 ter Law 43/95" on page 14 of form 200, the amount of the deduction for reinvestment of extraordinary profits, which the taxpayer applies in the tax period subject to declaration. The amount entered in this key will be the result of completing the breakdown table on page 16 of form 200.
- 8.2.1 Breakdown of deduction for reinvestment of extraordinary profits
- 8.2.2 Regulation of the deduction for reinvestment of extraordinary profits
- 8.2.3 Transferred assets that give the right to deduction
- 8.2.4 Deadline for reinvestment
- 8.2.5 Investment maintenance. Formal requirements for deduction
- 8.2.6 Basis of deduction
- 8.2.7 Deduction percentages
- 8.2.8 Special reinvestment plans