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The consultant asks whether investing capital contributed to protected capital into financial products triggers tax regularization under the IRPF. The DGT responds that no regularization occurs if the investment is made under the administration regime of Law 41/2003 and the new product replaces the initially contributed capital.
No tax regularization arises when protected capital is invested in financial products under the administration regime of Law 41/2003, provided the new product replaces the original capital.
The tax team reviews your specific situation.
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