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V1849-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Deduction for investment available for new businesses even if investor holds executive functions

The DGT confirms that holding executive functions is irrelevant and that the deduction only reduces the state share.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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