11.4. Exemption from reinvestment of new or recently created entities

If you have obtained a capital gain in the disposal of shares or holdings in a newly created company, it may be exempt if you reinvest, under certain conditions, the amount obtained in the transfer of shares or holdings of these companies.

The details will be filled in boxes 1624 and following on page 16 of the tax return (amount of the sale of the shares, the capital gains obtained, amounts reinvested in 2019 and those committed to reinvesting in 2020) and the program will transfer them to this Annex and section.