Authorisations. Application for special reinvestment plans.

General Data


Authorisations. Application for special reinvestment plans.

Type of procedure





Valuation by Audit of special reinvestment plans that state that, due to their technical characteristics, investment or start-up must take place in a time period greater than that stipulated in Section 6, Article 42 of Royal Legislative Decree 4/2004, of 5 March, in order to apply a deduction for reinvestment of extraordinary profit. This period runs from the year preceding the date of disposal of the transferred asset and the three subsequent years.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Ciudadano - Empresa

Place of presentation

  • Online.


Application presented by the interested party.

Procedure/service stages

  • Start: Application presented by the interested party.

  • Procedure: By audit teams or units, which can obtain information, reports, records or receipts considered necessary from the taxpayer. At any moment before hearing proceedings are granted, taxpayers can submit declarations and documents or receipts that they consider to be relevant.

  • End: A resolution must be passed to approve the proposed temporary plan, reject it or approve an alternative plan. The Audit Regional Division that corresponds to the registered tax address of the taxpayer or the Large Taxpayers Central Office if the taxpayer is registered with this organisation is authorised to make a procedural resolution.


Electronic procedure

Resolution deadline

3 Months

Resolution body

Tax Agency


Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Appealing a Tax Agency decision: Term: One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic procedure


Normativa Básica

Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Disposición transitoria 24ª7 (BOE 28 - noviembre - 2014)

Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 11. (BOE 11-julio-2015).