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The Directorate General for Taxes (DGT) has been asked whether shareholders of a limited company can claim the tax deduction for investment in new or recently created companies following a capital increase via the offsetting of credits held against the company. The DGT ruled that the deduction cannot be applied because the subscribers have not actually paid out any funds.
Cuestión planteada Posible aplicación por parte de los socios 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.
Para aplicar la deducción del artículo 68.1 de la LIRPF, es necesario que se satisfagan cantidades por la suscripción de acciones o participaciones. En el caso de una ampliación de capital mediante la compensación de créditos líquidos, vencidos y exigibles, no se entiende que se hayan satisfecho cantidades, por lo que no procede la deducción.
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