Earnings excluded from tax in reinvestment cases
Regulations: Art. 38 Law Personal Income Tax
- Transfer of the habitual residence with reinvestment of the amount obtained in another habitual residence
- Transfer of shares or participations for which the deduction had been made for investment in new or recently created companies with reinvestment of the amount obtained in another new or recently created entity
- Transfer of assets by taxpayers over 65 years of age with reinvestment of the amount obtained in annuities