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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.
Cuestión planteada Habiendo incumplido el plazo mínimo de tres años de permanencia en el patrimonio del consultante previsto en el citado artículo 68.1, forma de regularizar su situación tributaria.
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