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A taxpayer inquired whether they could claim a deduction for investing in a limited liability company incorporated in 2015 following participation in a capital increase in 2016. The DGT outlines the legal requirements and the procedure for rectifying a tax return if the deduction was not previously claimed.
Cuestión planteada Posible aplicación de la deducción por inversión en empresas de nueva o reciente creación del Impuesto sobre la Renta de las Personas Físicas.
La deducción por inversión en empresas de nueva o reciente creación requiere cumplir los requisitos del artículo 68.1 de la LIRPF, como la forma jurídica, el ejercicio de actividad económica y límites en los fondos propios. La participación del contribuyente y su parentesco no debe superar el 40% del capital o derechos de voto. Para aplicarla, las acciones deben adquirirse en la constitución o en una ampliación de capital dentro de los tres años siguientes y mantenerse entre tres y doce años. El cumplimiento de los requisitos debe acreditarse mediante medios de prueba y una certificación de la entidad.
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