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V0947-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

A patrimonial increase required to claim investment deduction for new businesses

The DGT confirms that a patrimonial increase during the same period is necessary to claim the investment deduction for newly or recently established businesses, as the deduction is conditional on the final patrimony exceeding the initial patrimony by the amount of investment.

In 5 key points

How it affects those involved

Businesses establishing new or recently created enterprises must demonstrate a rise in patrimonial value during the tax period to qualify for the investment deduction.

Lifecycle

2024-04-30PublishedPublished 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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