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V1297-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment available for newly established companies

A taxpayer asks whether a €20,000 investment in a company founded in 2020 qualifies for the investment deduction. The DGT confirms it is possible provided legal requirements are met and the taxpayer's capital increases.

In 6 key points

How it affects those involved

Taxpayers setting up new or recently established companies may benefit from investment deductions if capital increases are verified.

Lifecycle

2024-06-04PublishedPublished 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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