Skip to main content

Spanish Government Logo Organization Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Manual for Companies 2023.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Net share (box 00592)
Deduction for reinvestment of extraordinary profits (DT 24ª.7 LIS and art. 42 RDLeg. 4/2004)

Practical Manual for Companies 2023.

Requirements

Transferred assets giving right to deduction
Assets subject to reinvestment
Deadline for reinvestment
Maintenance of investment. Formal deduction requirements

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: 30/May/2024