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V1822-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Investment deduction available for new businesses without waiting for emerging company certification

The consultant asks whether the investment deduction for new businesses applies only after obtaining emerging company certification. The DGT responds that the deduction can be applied from the moment funds are disbursed, provided general requirements are met, regardless of whether the company is or is not classified as an emerging company at that time.

In 6 key points

How it affects those involved

Businesses launching with new capital can claim investment deductions immediately upon disbursement, without needing to first obtain emerging company status.

Lifecycle

2025-10-13PublishedPublished 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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