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V3501-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

Tax deduction for investment in start-ups must be regularised if the minimum holding period is not met

A taxpayer inquired whether they were required to repay a tax deduction for investing in a start-up following the company's dissolution before the mandatory three-year holding period had elapsed. The Directorate General of Taxes (DGT) ruled that, as the holding requirement was not satisfied, the taxpayer must regularise their position by repaying the deduction plus late-payment interest.

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2020-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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