11.4. Reinvestment exemption for newly created 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 on page 16 of the declaration (amount from the sale of the shares, the capital gain obtained, the amounts reinvested in the 2019 financial year and those that you agree to reinvest in the 2020 financial year) and the program will transfer them to this Annex and section.