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A taxpayer inquired about how to regularise tax relief for investments in newly established companies if a portion of the shares is sold before the three-year holding period expires. The Directorate General for Taxes (DGT) ruled that the proportional amount of the tax relief must be repaid, plus late payment interest.
Taxpayers who sell shares in newly established companies before the mandatory three-year period must repay the proportional part of the tax relief claimed, including interest.
The tax team reviews your specific situation.
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