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V0302-20 ·10 February 2020 ·consulta-vinculante Medium impact
Tax

Deduction for investment in new companies may apply even if companies carry out the same activity

A taxpayer inquired whether they could claim the investment deduction for two different companies engaged in the same economic activity. The Directorate General of Taxes (DGT) ruled that sharing the same activity code does not mean the requirement to not carry out the same activity previously performed under a different ownership has been breached.

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2020-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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