Skip to content
V1870-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Emission premium included in investment deduction base

The consultant asks whether the emission premium is part of the base for the investment deduction in newly or recently established companies, and whether subsequent classification as an emerging company affects the deduction. The DGT confirms that the emission premium is included in the deduction base, and that lack of emerging company certification at the time of investment does not prevent the deduction, provided general requirements are met.

In 6 key points

How it affects those involved

The emission premium is now included in the base for the investment deduction, regardless of whether the company is later classified as an emerging company.

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact