Profits excluded from taxation in cases of reinvestment
Regulations: Arts. 38 Law IRPF
- Transfer of the habitual residence with reinvestment of the amount obtained in another habitual residence
- Transfer of shares or interests for which the deduction for investment in newly or recently created companies has been applied with reinvestment of the amount obtained in another newly or recently created entity
- Transfer of assets by taxpayers over 65 years of age with reinvestment of the amount obtained in life annuities