11.5. Exemption for reinvestment in new or recently created entities

If you have obtained a capital gain from the sale of shares or interests in a newly or recently created company, the same may be exempt if you reinvest, under certain conditions, the amount obtained from the transfer in shares or interests in said entities.

The data will be completed in boxes 1624 and following of the declaration and the program will transfer them to this section of Annex C.