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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.
Cuestión planteada Cómo debe regularizar la deducción por inversión en empresas de nueva o reciente creación prevista en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, si antes de llegar a los tres años de permanencia vendiera 500 acciones.
La deducción por inversión en empresas de nueva o reciente creación exige que las acciones permanezcan en el patrimonio por un plazo superior a tres años. Si se incumple este plazo, el contribuyente debe sumar a su cuota líquida estatal la deducción indebidamente practicada más los intereses de demora. En caso de vender solo una parte de la inversión, únicamente se deberá regularizar la parte proporcional de la deducción correspondiente a la inversión vendida.
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