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A married couple asked whether each spouse could claim the investment deduction for investing 1% each in a new venture. The DGT replied that it is not possible because the combined family ownership, including a sibling's stake, exceeds the legal limit.
Cuestión planteada Si puede aplicarse cada uno de los cónyuges por la inversión realizada la deducción por inversión en empresas de nueva o reciente creación en su declaración de IRPF.
Para aplicar la deducción del artículo 68.1 de la LIRPF, la participación del contribuyente, su cónyuge y sus familiares hasta el segundo grado de consanguinidad o afinidad no puede superar el 40% del capital social o de los derechos de voto. En este caso, al sumar las participaciones del matrimonio y del hermano (familiar de segundo grado), se incumple dicho límite, impidiendo la deducción.
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