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A taxpayer inquired whether they could claim a tax deduction for investing in a company (A) that, in turn, invests in other companies (B and C). The Directorate General for Taxes (DGT) ruled that this is not possible because company A does not conduct its own economic activity and the taxpayer's shareholding is 100%.
Cuestión planteada 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.
Para aplicar la deducción por inversión en empresas de nueva o reciente creación, la entidad debe ejercer una actividad económica con medios personales y materiales. Además, la participación del contribuyente (y su parentesco) no puede ser superior al 40% del capital social o de los derechos de voto. En este caso, al ser la participación del 100% y no existir actividad económica en la sociedad de inversión, no procede la deducción.
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