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V2281-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Tax deduction for investment in startups via cash contributions or debt offsetting

A query was raised regarding whether both shareholders making cash contributions and those offsetting credits held against the company can claim the tax deduction for investment in new or recently created companies. The Directorate General of Taxes (DGT) ruled that both methods are valid, provided all legal requirements are met.

In 6 key points

Lifecycle

2020-07-06PublishedPublished 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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