11.4. Reinvestment exemption for newly created or recently created entities

In the event that you have obtained a capital gain in the sale of shares or participations in a new or recently created company, it may be exempt if you reinvest, under certain conditions, the amount obtained in the transfer in shares or participations of 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 fiscal year 2020 and those that are committed to reinvest in fiscal year 2021) and The program will transfer them to this Annex and section.