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Holding Period: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2018–2026

Current position

For the tax deduction for investment in newly created companies, holdings must remain in the assets for a period exceeding three years. In the event of non-compliance, the taxpayer must add to the state net tax liability the unduly applied deduction plus late payment interest. If the sale is partial, the regularization applies only to the proportional part of the investment.

The DGT's position is constant regarding the tax deduction for investment in newly created companies, maintaining the requirement of a holding period exceeding three years. Regarding the primary residence, the criterion is maintained that the change of residence must be a legal necessity and not a voluntary decision due to space or personal circumstances not contemplated.

Turning points

  1. V0341-23

    Specifies that in the event of a partial sale of the investment, the regularization of the deduction must be carried out solely on the proportional part thereof.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

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