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V1138-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Individual investors may apply the deduction for investment in new or recently created companies subject to certain requirements

The DGT states that individuals may claim the investment deduction as long as they meet all legal requirements, particularly the participation limit.

In 5 key points

How it affects those involved

The clarification allows individuals to claim investment deductions when investing in newly established companies, provided they comply with legal thresholds.

Lifecycle

2025-06-30PublishedPublished 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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