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A query was raised regarding whether a real estate development company that subcontracts all its operations and has no employees meets the requirement of having human and material resources for the tax deduction for investment in start-ups. The DGT responded that it cannot determine compliance as this is a matter of fact.
Cuestión planteada Si a los efectos de la 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, se considera que la sociedad dispone de medios personales y materiales para el ejercicio de su actividad económica.
La DGT no puede determinar cuándo una sociedad dispone de medios personales y materiales para el desarrollo de una actividad económica, ya que es una cuestión de hecho. La existencia de dichos medios debe acreditarse mediante los medios de prueba admitidos en derecho. La valoración de las pruebas aportadas es competencia de los órganos de gestión e inspección de la Administración Tributaria.
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