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The DGT confirms that a patrimonial increase during the same period is necessary to claim the investment deduction for newly or recently established businesses, as the deduction is conditional on the final patrimony exceeding the initial patrimony by the amount of investment.
Cuestión planteada Si es necesario para aplicarse la deducción por inversión en empresas de nueva o reciente creación en el IRPF que existan incrementos patrimoniales en el mismo periodo impositivo.
Para aplicar la deducción del artículo 68.1 de la LIRPF, es necesario cumplir también lo dispuesto en el artículo 70 de la misma norma. El patrimonio del contribuyente al finalizar el periodo debe exceder de su valor al inicio en, al menos, la cuantía de la inversión realizada. Este requisito busca asegurar que la inversión provenga de rentas generadas en el propio periodo impositivo.
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