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Practical Handbook for Companies 2025.
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 Handbook for Companies 2025.

1. Requirements

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

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Updated webpage: June 2, 2026