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The DGT confirms that the investment deduction for newly established companies is only available through the subscription of shares or participations.
Cuestión planteada Se pregunta si la aplicación de la deducción por inversión en empresas de nueva o reciente creación (artículo 68.1 de la Ley 35/2006) es posible mediante la figura de cuentas en participación u otras formas jurídicas, o si sólo es posible mediante la adquisición de acciones y participaciones sociales.
La deducción del artículo 68.1 de la Ley 35/2006 se limita estrictamente a la suscripción de acciones o participaciones en empresas de nueva o reciente creación. La entidad debe revestir la forma de Sociedad Anónima, Sociedad de Responsabilidad Limitada, Sociedad Anónima Laboral o Sociedad de Responsabilidad Limitada Laboral. Cualquier otra forma de inversión que no sea en acciones o participaciones no permite aplicar la deducción, conforme a la prohibición de la analogía en materia de beneficios fiscales.
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