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V0306-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Deduction for investment not allowed if family ownership exceeds 40%

A married couple asked whether each spouse could claim the investment deduction for investing 1% each in a new venture. The DGT replied that it is not possible because the combined family ownership, including a sibling's stake, exceeds the legal limit.

In 6 key points

How it affects those involved

Investors with family ownership above 40% in new ventures cannot claim the investment deduction.

Lifecycle

2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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