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A taxpayer inquired whether they could claim the investment deduction for two different companies engaged in the same economic activity. The Directorate General of Taxes (DGT) ruled that sharing the same activity code does not mean the requirement to not carry out the same activity previously performed under a different ownership has been breached.
Cuestión planteada Posible aplicación de la deducción por inversión en empresas de nueva o reciente creación regulada en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, y en concreto si se cumple el requisito de que no se trate de acciones o participaciones en una entidad a través de la cual se ejerza la misma actividad que se venía ejerciendo anteriormente mediante otra titularidad.
El solo hecho de que dos sociedades desarrollen el mismo tipo de actividad, por coincidir en el mismo Código de la Clasificación Nacional de Actividades Económicas, no implica que se incumpla el requisito de que no se trate de una entidad a través de la cual se ejerza la misma actividad que se venía ejerciendo anteriormente mediante otra titularidad. Por tanto, esta circunstancia no impide la aplicación de la deducción.
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