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The inquirer asks whether using funds contributed to a protected asset regime to purchase public debt necessitates the repayment of tax benefits, and whether such a purchase requires a public deed. The DGT rules that no regularisation is required if the investment replaces the original asset under the administration regime of Law 41/2003, although the contribution of the securities to the protected assets must be formalised before a notary.
The tax team reviews your specific situation.
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