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V1386-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Investment deduction applicable to new sole proprietorship LLCs

The consultant asks whether the investment deduction applies to newly established or recently created companies when setting up a sole proprietorship limited liability company. The DGT confirms it does, as such a company is essentially a limited liability company with a single shareholder.

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2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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