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V1371-23 ·22 May 2023 ·consulta-vinculante Medium impact
FISCAL

Investment deduction applies from 1 January 2023

The consultant asks whether partners in a 2018-established society can claim the new investment deduction under Law 28/2022. The DGT responds that the capital increase period was three years in 2022, but extends to five years from 2023.

In 5 key points

How it affects those involved

Partners in newly established companies can now claim the investment deduction for capital increases from 2023, with a five-year period applicable.

Lifecycle

2023-05-22PublishedPublished 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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