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A query was raised regarding whether investing in a startup through convertible notes or participating loans qualifies for Personal Income Tax (IRPF) deductions. The Directorate General for Taxes (DGT) ruled that financing through loans does not entitle the investor to the deduction, unless such credit is contributed as part of a capital increase.
Cuestión planteada Si un contribuyente del Impuesto sobre la Renta de las Personas Físicas puede aplicarse la deducción por inversión en empresas de nueva o reciente creación cuando la inversión en la sociedad se realiza vía nota convertible o préstamo participativo.
La deducción requiere la suscripción de acciones o participaciones en la constitución o en una ampliación de capital dentro de los tres primeros años. La concesión de préstamos u otras fórmulas que no impliquen la suscripción de acciones no permite la deducción. No obstante, si los créditos que el contribuyente tiene frente a la sociedad se aportan en una ampliación de capital en el plazo legal, la inversión será válida para la deducción.
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