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V1688-19 ·8 July 2019 ·consulta-vinculante Medium impact
Tax

Requirement to repay tax relief for investment in startups if shares are transferred before three years

A taxpayer sought guidance on regularising their tax position after selling shares in a startup before the mandatory three-year holding period. The DGT has ruled that the applied tax relief must be repaid, along with late payment interest.

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2019-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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