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The query asks whether the IRPF exemption for share delivery is maintained if shares are sold before three years for reasons unrelated to the employee. The DGT responds that failing to meet the three-year holding period results in loss of the exemption.
Cuestión planteada Si pude entenderse cumplido en el presente caso el requisito de mantenimiento de la acción durante al menos 3 años para la aplicación de la exención, al haberse vendido forzosamente antes del transcurso de dicho plazo.
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