Skip to content
V0072-21 ·22 January 2021 ·consulta-vinculante Medium impact
Tax

Tax deduction for investment in start-ups must be regularised if holding period is not met

A taxpayer inquired about how to regularise the tax deduction for investment in new or recently created companies after failing to meet the three-year minimum holding period. The Directorate General for Taxes (DGT) ruled that the previously claimed deduction, plus late payment interest, must be added to the state net tax liability.

In 6 key points

How it affects those involved

Investors in start-ups who fail to maintain their investment for the required statutory period will face a tax adjustment involving the repayment of the deduction plus interest.

Lifecycle

2021-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact