Deduction for investment of profits (art. 37 RDLeg. 4/2004)

Note:

This deduction was repealed by the new Corporate Income Tax Law with effect for tax periods beginning on or after January 1, 2015. However, since the deduction becomes effective when the investment is made, section 5 of the twenty-fourth transitional provision of the LIS establishes the possibility of applying said deduction in tax periods beginning on or after January 1, 2015 , under the terms and conditions established in article 37 of RDLeg. 4/2004, even if the investment and other requirements occur in tax periods beginning on or after that date.