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Practical Manual for Companies 2020.
Chapter 6. Settlement of Corporation Tax: Calculation of tax liability
Positive net amount (box 00592)
Deduction for reinvestment of excess profits (article 42 RDLeg. 4/2004)

Practical Manual for Companies 2020.

Requirements

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

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Updated webpage: 22/May/2023