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V3035-16 ·29 June 2016 ·consulta-vinculante Medium impact
Tax

Deduction for investment in start-ups may be applied if legal requirements are met

The taxpayer asks whether they can apply the tax deduction for investing in a limited company established to invest in an innovative project. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of the Personal Income Tax Law are met, particularly those concerning economic activity and equity.

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2016-06-29PublishedPublished 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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