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A query was raised regarding whether investing in start-ups through participating loans or convertible notes qualifies for Personal Income Tax (IRPF) relief. The Directorate General for Taxes (DGT) ruled that the deduction requires the subscription of shares or holdings, rather than the provision of financing.
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 ampliación de capital de la sociedad. La concesión de préstamos u otras fórmulas que no impliquen suscribir acciones no da derecho a la deducción. No obstante, si dichos créditos se aportan a la sociedad en una ampliación de capital dentro de los tres años siguientes a su constitución, sí se podrá aplicar la deducción cumpliendo los demás requisitos del artículo 68.1 LIRPF.
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