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The taxpayer inquires about the application of the exemption regarding capital gains from the sale of company shares. The DGT clarifies that the gain may be exempt if the deduction for investment in new or recently created companies was previously applied and the amount is subsequently reinvested.
This ruling clarifies the conditions under which taxpayers can benefit from tax exemptions on capital gains by reinvesting proceeds into start-ups, provided they have previously utilised investment deductions.
The tax team reviews your specific situation.
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