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V1095-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

30% deduction applies for investments in new enterprises made in 2022

The consultant asks what deduction percentage applies to an investment made in December 2022 following the reform of the Emerging Companies Act. The DGT responds that although the law was published in December 2022, the new rates and bases only take effect from 1 January 2023.

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2023-05-04PublishedPublished 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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