8.2.2 Regulation of the deduction for reinvestment of extraordinary profits
Transitional provision 24.7 of the LIS and article 42 of RDLeg . 4/2004 (or, where appropriate, article 36 ter of Law 43/1995) regulate the deduction for reinvestment of extraordinary profits.
According to the provisions of the twenty-fourth transitional provision in its seventh section, the income covered by the deduction for reinvestment of extraordinary profits provided for in article 42 of the RDLeg. 4/2004, according to the current wording in tax periods beginning before January 1, 2015, will be regulated by what is established therein and in its implementing regulations, even when the reinvestment and other requirements occur in tax periods beginning after from January 1, 2015.