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Form 100. Personal Income Tax Declaration 2021

11.5. Exemption for reinvestment in new 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 companies. 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.