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A query was raised regarding the definition of a new or recently established company for the purpose of the deduction under Article 68.1 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that this concept is defined by compliance with the requirements and conditions set out in paragraphs 2 and 3 of the aforementioned regulation.
Cuestión planteada Determinar el concepto de empresa de nueva o reciente creación en relación con la aplicación de la deducción regulada en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
El concepto de empresa nueva o de reciente creación para la deducción del artículo 68.1 de la LIRPF deriva del cumplimiento de los requisitos y condiciones regulados en los apartados 2.º y 3.º de dicho artículo. Estos incluyen la forma jurídica, el ejercicio de una actividad económica con medios propios, límites en los fondos propios y condiciones sobre la adquisición y tenencia de las participaciones.
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